26 U.S. Code Part I - TAX TREATMENT OF COOPERATIVES

Sec. 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.
Amendments

1966—Pub. L. 89–809, title II, § 211(a)(8),Nov. 13, 1966, 80 Stat. 1582, inserted “or nonqualified per-unit retain certificates” in item 1383.
1962—Pub. L. 87–834, § 17(a),Oct. 16, 1962, 76 Stat. 1045, added heading of part I and items 1381 to 1383.

The table below lists the classification updates, since Jan. 3, 2012, 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 Tuesday, August 13, 2013

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.

26 USCDescription of ChangeSession YearPublic LawStatutes at Large

 

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