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

Chap.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.