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

        

Amendments

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