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TITLE 26 > Subtitle A > CHAPTER 1 > Subchapter T > PART I

PART I—TAX TREATMENT OF COOPERATIVES

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  • § 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
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