Subchapter T - Cooperatives and Their Patrons
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Subchapter T - Cooperatives and Their Patrons
TITLE 26 - US CODE - PART I - TAX TREATMENT OF COOPERATIVES
TITLE 26 - US CODE - PART II - TAX TREATMENT BY PATRONS OF PATRONAGE DIVIDENDS AND PER-UNIT RETAIN ALLOCATIONS
TITLE 26 - US CODE - PART III - DEFINITIONS; SPECIAL RULES
‹ 26 USC 1379 - Transitional rules on enactment
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TITLE 26 - US CODE - PART I - TAX TREATMENT OF COOPERATIVES ›
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