US Code - Part I: Tax treatment of cooperatives

Search US Code - Part I: Tax treatment of cooperatives

  • Section 1381 Organizations to which part applies
  • Section 1382 Taxable income of cooperatives
  • Section 1383 Computation of tax where cooperative redeems nonqualified written notices of allocation or nonqualified per- unit retain certificates
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Cooperatives and their patrons
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Tax treatment by patrons of patronage dividends and per-unit retain allocations

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