TAX TREATMENT OF COOPERATIVES

  1. Law
  2. USC 26
  3. Internal Revenue Code
  4. Income Taxes
  5. NORMAL TAXES AND SURTAXES
  6. Cooperatives and Their Patrons
  7. TAX TREATMENT OF COOPERATIVES

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Section
1381

Organizations to which part applies

Section
1382

Taxable income of cooperatives

Section
1383

Computation of tax where cooperative redeems nonqualified written notices of allocation or nonqualified per-unit retain certificates