26 CFR Topic
Cooperatives and Their Patrons
June 25, 2020
§
1.1381-1
Organizations to which part applies
§
1.1381-2
Tax on certain farmers' cooperatives
§
1.1382-1
Taxable income of cooperatives; gross income
§
1.1382-2
Taxable income of cooperatives; treatment of patronage dividends
§
1.1382-3
Taxable income of cooperatives; special deductions for exempt farmers' cooperatives
§
1.1382-4
Taxable income of cooperatives; payment period for each taxable year
§
1.1382-5
Taxable income of cooperatives; products marketed under pooling arrangements
§
1.1382-6
Taxable income of cooperatives; treatment of earnings received after patronage occurred
§
1.1382-7
Special rules applicable to cooperative associations exempt from tax before January 1, 1952
§
1.1383-1
Computation of tax where cooperative redeems nonqualified written notices of allocation
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