U.S. Code / Title 26 — Internal Revenue Code / Subtitle A—Income Taxes / Chapter 1—Normal Taxes and Surtaxes / Subchapter T—Cooperatives and Their PatronsTitle 26PartPart I—Tax Treatment of CooperativesContents§ 1381. Organizations to which part applies§ 1382. Taxable income of cooperatives§ 1383. Computation of tax where cooperative redeems nonqualified written notices of allocation or nonqualified per-unit retain certificates
