---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stA/ch1/schT/ptII"
level: "part"
label: "Part II"
heading: "Tax Treatment by Patrons of Patronage Dividends and Per-Unit Retain Allocations"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stA-ch1-schT-ptII"
sections_count: 1
---

# Part II — Tax Treatment by Patrons of Patronage Dividends and Per-Unit Retain Allocations

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

## Sections

- [§1385. Amounts includible in patron’s gross income](/usc/26/1385.md)