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

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

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

From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter T-Cooperatives and Their PatronsPART II-TAX TREATMENT BY PATRONS OF PATRONAGE DIVIDENDS AND PER-UNIT RETAIN ALLOCATIONS

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PART II-TAX TREATMENT BY PATRONS OF PATRONAGE DIVIDENDS AND PER-UNIT RETAIN ALLOCATIONS

Sec.

1385.

Amounts includible in patron's gross income.

Editorial Notes

Amendments

1962- Pub. L. 87–834, §17(a), Oct. 16, 1962, 76 Stat. 1048 , added heading of part II and item 1385.