Patron
(ii) Patron is defined in 1.1388-1(e). (iii) Patronage and nonpatronage is defined in 1.1388-1(f). (iv) Relevant Passthrough Entity (RPE) is defined in 1.199A-1(a)(9). (v) Qualified payment is defined in 1.199A-8(d)(2)(ii). (vi) Specified Cooperative is defined in 1.199A-8(a)(2) and is a subset of Cooperatives defined in 1.199A-7(a)(1).