26 USC Subtitle A, CHAPTER 1, Subchapter T, PART I: Front Matter

From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter T-Cooperatives and Their PatronsPART I-TAX TREATMENT OF COOPERATIVES

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PART I-TAX TREATMENT OF COOPERATIVES

Sec.

1381.

Organizations to which part applies.

1382.

Taxable income of cooperatives.

1383.

Computation of tax where cooperative redeems nonqualified written notices of allocation or nonqualified per-unit retain certificates.

Editorial Notes

Amendments

1966- Pub. L. 89–809, title II, §211(a)(8), Nov. 13, 1966, 80 Stat. 1582 , inserted "or nonqualified per-unit retain certificates" in item 1383.

1962- Pub. L. 87–834, §17(a), Oct. 16, 1962, 76 Stat. 1045 , added heading of part I and items 1381 to 1383.