26 USC Subtitle A, CHAPTER 1, Subchapter T: Front Matter
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*Public Law 119-75 has been enacted, but classifications have not been finalized. The currency ("laws in effect") date does not reflect acts for which classifications have not been finalized.

26 USC Subtitle A, CHAPTER 1, Subchapter T: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter T-Cooperatives and Their Patrons
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Subchapter T-Cooperatives and Their Patrons

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

        

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.

Subchapter Referred to in Other Sections

This subchapter is referred to in title 12 section 3019.