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 II—Tax Treatment by Patrons of Patronage Dividends and Per-Unit Retain AllocationsContents§ 1385. Amounts includible in patron's gross income
