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United States Code
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Title 26 — Internal Revenue Code
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Subtitle A — Income Taxes
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Chapter 1 — Normal Taxes and Surtaxes
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Subchapter T — Cooperatives and Their Patrons
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Subch. S
Tax Treatment of S Corporations and Their Shareholders
Subch. U
Designation and Treatment of Empowerment Zones, Enterprise Communities, and Rural Development Investment Areas
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Subchapter T — Cooperatives and Their Patrons
Search Subchapter T full text →
Pt. I
Tax Treatment of Cooperatives
§§1381 to 1383
Pt. II
Tax Treatment by Patrons of Patronage Dividends and Per-Unit Retain Allocations
§1385
Pt. III
Definitions; Special Rules
§1388
‹
Subch. S
Tax Treatment of S Corporations and Their Shareholders
Subch. U
Designation and Treatment of Empowerment Zones, Enterprise Communities, and Rural Development Investment Areas
›
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