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.

 

LII has no control over and does not endorse any external Internet site that contains links to or references LII.