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PART I⁠—TAX TREATMENT OF COOPERATIVES — Front Matter

Chap.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.