Quick search by citation:

26 U.S. Code Subtitle A Chapter 1 Subchapter T Part II - TAX TREATMENT BY PATRONS OF PATRONAGE DIVIDENDS AND PER-UNIT RETAIN ALLOCATIONS

U.S. Code
Notes

§ 1385. Amounts includible in patron’s gross income

Editorial Notes

Amendments

1962—Pub. L. 87–834, § 17(a), Oct. 16, 1962, 76 Stat. 1048, added heading of part II and item 1385.