Cooperatives and Their Patrons

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

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Part
I

TAX TREATMENT OF COOPERATIVES

Part
II

TAX TREATMENT BY PATRONS OF PATRONAGE DIVIDENDS AND PER-UNIT RETAIN ALLOCATIONS

Part
III

DEFINITIONS; SPECIAL RULES