US Code

Public Law 119-120 (10/07/2026)

Subchapter T Cooperatives and Their Patrons

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

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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
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