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

Part I TAX Treatment of Cooperatives

Browse 0 units and 3 sections in Part I TAX Treatment of Cooperatives of Title 26.

Sections in Part I

§ 1381 Organizations to which part applies § 1382 Taxable income of cooperatives § 1383 Computation of tax where cooperative redeems nonqualified written notices of allocation or nonqualified per-unit retain certificates