TITLE 26 - US CODE - PART II - TAX TREATMENT BY PATRONS OF PATRONAGE DIVIDENDS AND PER-UNIT RETAIN ALLOCATIONS

Homeunited states code

TITLE 26 - US CODE - PART II - TAX TREATMENT BY PATRONS OF PATRONAGE DIVIDENDS AND PER-UNIT RETAIN ALLOCATIONS

  • 26 USC 1385 - Amounts includible in patrons gross income
‹ 26 USC 1383 - Computation of tax where cooperative redeems nonqualified written notices of allocation or nonqualified per-unit retain certificates up 26 USC 1385 - Amounts includible in patrons gross income ›
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Homeunited states code
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