US Code
CHAPTER 1— NORMAL TAXES AND SURTAXES
Subchapter T— Cooperatives and Their Patrons

PART I— TAX TREATMENT OF COOPERATIVES

§ 1381. Organizations to which part applies - (a) In generalThis part shall apply to—(1) any organization exempt...

§ 1382. Taxable income of cooperatives - (a) Gross incomeExcept as provided in subsection (b), the gross...

§ 1383. Computation of tax where cooperative redeems nonqualified written notices of allocation or nonqualified per-unit retain certificates - (a) General ruleIf, under section 1382(b)(2) or (4), or (c)(2)(B),...

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

§ 1385. Amounts includible in patron’s gross income - (a) General ruleExcept as otherwise provided in subsection (b), each...

PART III— DEFINITIONS; SPECIAL RULES

§ 1388. Definitions; special rules - (a) Patronage dividendFor purposes of this subchapter, the term “patronage...