---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stA/ch1/schT/ptI"
level: "part"
label: "Part I"
heading: "Tax Treatment of Cooperatives"
release: "119-102"
url: "https://uscodex.org/usc/26/stA-ch1-schT-ptI"
sections_count: 3
---

# Part I — Tax Treatment of Cooperatives

Title 26 — Internal Revenue Code › Subtitle A — Income Taxes › Chapter 1 — Normal Taxes and Surtaxes › Subchapter T — Cooperatives and Their Patrons

## Sections

- [§1381. Organizations to which part applies](/usc/26/1381.md)
- [§1382. Taxable income of cooperatives](/usc/26/1382.md)
- [§1383. Computation of tax where cooperative redeems nonqualified written notices of allocation or nonqualified per-unit retain certificates](/usc/26/1383.md)