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, § 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, § 17(a),Oct. 16, 1962, 76 Stat. 1045, added headings of subchapter T and of parts I to III.
The table below lists the classification updates, since Jan. 7, 2011, for the contained sections. If there are multiple sections, they are presented in section number order (original document order).
The most recent Classification Table update that we have noticed was Friday, April 6, 2012
An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.