---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stA/ch1/schT/ptIII"
level: "part"
label: "Part III"
heading: "Definitions; Special Rules"
release: "119-102"
url: "https://uscodex.org/usc/26/stA-ch1-schT-ptIII"
sections_count: 1
---

# Part III — Definitions; Special Rules

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

## Sections

- [§1388. Definitions; special rules](/usc/26/1388.md)