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Title 26 - INTERNAL REVENUE CODE
Subtitle A - Income Taxes
Chapter 1 - NORMAL TAXES AND SURTAXES
Subchapter T - Cooperatives and Their Patrons
26 USC Part II
26 USC Part II
TAX TREATMENT BY PATRONS OF PATRONAGE DIVIDENDS AND PER-UNIT RETAIN ALLOCATIONS
October 30, 2020
§
1385
Amounts includible in patron's gross income
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