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Subchapter T⁠—Cooperatives and Their Patrons — Front Matter

Chap.Sec.
I.Tax treatment of cooperatives.
II.Tax treatment by patrons of patronage dividends and per-unit retain allocations.
III.Definitions; special rules.

Editorial Notes

Amendments

1966⁠—Pub. L. 89–809, title II, § 211(b)(5), Nov. 13, 1966, 80 Stat. 1582, inserted “and per-unit retain allocations” in heading of part II.

1962⁠—Pub. L. 87–834, § 17(a), Oct. 16, 1962, 76 Stat. 1045, added headings of subchapter T and of parts I to III.