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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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Part II — Tax Treatment by Patrons of Patronage Dividends and Per-Unit Retain Allocations
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Pt. I
Tax Treatment of Cooperatives
Pt. III
Definitions; Special Rules
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Part II — Tax Treatment by Patrons of Patronage Dividends and Per-Unit Retain Allocations
Search Part II full text →
§1385
Amounts includible in patron’s gross income
‹
Pt. I
Tax Treatment of Cooperatives
Pt. III
Definitions; Special Rules
›
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