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2024 U.S. Code
Title 26 - Internal Revenue Code
Subtitle A - Income Taxes
Chapter 1 - Normal Taxes and Surtaxes
Subchapter T - Cooperatives and Their Patrons
| United States Code, 2024 Edition, Title 26 - INTERNAL REVENUE CODE |
| Bills and Statutes |
| United States Code |
| Y 1.2/5: |
| Title 26 - INTERNAL REVENUE CODE Subtitle A - Income Taxes CHAPTER 1 - NORMAL TAXES AND SURTAXES Subchapter T - Cooperatives and Their Patrons |
| sections 1381 to 1388 |
| 2024 |
| January 6, 2025 |
| No |
| standard |
- Table of Contents
- Front Matter
- Part I - Tax Treatment of Cooperatives (Section 1381 - 1383)
- Part II - Tax Treatment by Patrons of Patronage Dividends and Per-Unit Retain Allocations (Section 1385 - 1385)
- Part III - Definitions; Special Rules (Section 1388 - 1388)
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