Notes on cooperatives and their patrons : US Code - Notes

Search Notes on cooperatives and their patrons : US Code - Notes

Part
I. Tax treatment of cooperatives.
II. Tax treatment by patrons of patronage dividends and
per-unit retain allocations.
III. Definitions; special rules.

AMENDMENTS
1966 - Pub. L. 89-809, title II, Sec. 211(b)(5), Nov. 13, 1966,
80 Stat. 1582, inserted "and per-unit retain allocations" in
heading of part II.
1962 - Pub. L. 87-834, Sec. 17(a), Oct. 16, 1962, 76 Stat. 1045,
added headings of subchapter T and of parts I to III.