1. LawStack
  2. Title 26 - INTERNAL REVENUE CODE
  3. Subtitle A - Income Taxes
  4. Chapter 1 - NORMAL TAXES AND SURTAXES
  5. Subchapter T - Cooperatives and Their Patrons
  6. 26 USC Part III
26 USC Part III
DEFINITIONS; SPECIAL RULES
October 30, 2020
§
1388
Definitions; special rules
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Part II TAX TREATMENT BY PATRONS OF PATRONAGE DIVIDENDS AND PER-UNIT RETAIN ALLOCATIONS

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