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U.S. Code Title 26
Subtitle A
Chapter 1
Subchapter T
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Subchapter T: Cooperatives and Their Patrons
Part I: TAX TREATMENT OF COOPERATIVES
Section 1381: Organizations to which part applies
Section 1382: Taxable income of cooperatives
Section 1383: Computation of tax where cooperative redeems nonqualified written notices of allocation or nonqualified per-unit retain certificates
Part II: TAX TREATMENT BY PATRONS OF PATRONAGE DIVIDENDS AND PER-UNIT RETAIN ALLOCATIONS
Section 1385: Amounts includible in patron’s gross income
Part III: DEFINITIONS; SPECIAL RULES
Section 1388: Definitions; special rules