US Code - Part II: Tax treatment by patrons of patronage dividends and per-unit retain allocations

US Code - Part II: Tax treatment by patrons of patronage dividends and per-unit retain allocations

Search US Code - Part II: Tax treatment by patrons of patronage dividends and per-unit retain allocations

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Section 1385 Amounts includible in patron's gross income

Tax treatment of cooperatives

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Cooperatives and their patrons

Definitions; special rules

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