26 USC Subtitle A, CHAPTER 1, Subchapter T, PART III: Front Matter
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26 USC Subtitle A, CHAPTER 1, Subchapter T, PART III: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter T-Cooperatives and Their PatronsPART III-DEFINITIONS; SPECIAL RULES
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PART III-DEFINITIONS; SPECIAL RULES

Sec.
1388.
Definitions; special rules.

        

Editorial Notes

Amendments

1962- Pub. L. 87–834, §17(a), Oct. 16, 1962, 76 Stat. 1049 , added heading of part III and item 1388.