US Code

Public Law 119-95 (05/29/2026)

Subchapter T Cooperatives and Their Patrons

Browse 3 parts and 0 sections in Subchapter T Cooperatives and Their Patrons of Title 26.

Browse parts

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