skip navigation


TITLE 26 > Subtitle A > CHAPTER 1 > Subchapter T

Subchapter T—Cooperatives and Their Patrons

  • PART I—TAX TREATMENT OF COOPERATIVES
  • PART II—TAX TREATMENT BY PATRONS OF PATRONAGE DIVIDENDS AND PER-UNIT RETAIN ALLOCATIONS
  • PART III—DEFINITIONS; SPECIAL RULES

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