26 USC Subtitle A, CHAPTER 1, Subchapter T: Front Matter

26 USC Subtitle A, CHAPTER 1, Subchapter T: Front Matter

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

Jump To: MiscellaneousAmendments

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.

Editorial Notes

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.