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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 |
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Part III. DEFINITIONS; SPECIAL RULES |
| § 1388. Definitions; special rules |
Amendments
1962—Pub. L. 87–834, § 17(a),