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United States Code (Last Updated: May 24, 2014) |
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Title 26. INTERNAL REVENUE CODE |
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SubTitle A. Income Taxes |
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Chapter 1. NORMAL TAXES AND SURTAXES |
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SubChapter T. Cooperatives and Their Patrons |
| Part I. TAX TREATMENT OF COOPERATIVES |
| Part II. TAX TREATMENT BY PATRONS OF PATRONAGE DIVIDENDS AND PER-UNIT RETAIN ALLOCATIONS |
| Part III. DEFINITIONS; SPECIAL RULES |
Amendments
1966—Pub. L. 89–809, title II, § 211(b)(5),
1962—Pub. L. 87–834, § 17(a),