---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stA/ch1/schT"
level: "subchapter"
label: "Subchapter T"
heading: "Cooperatives and Their Patrons"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stA-ch1-schT"
sections_count: 5
---

# Subchapter T — Cooperatives and Their Patrons

Title 26 — Internal Revenue Code › Subtitle A — Income Taxes › Chapter 1 — Normal Taxes and Surtaxes

## Contents

- [Part I — Tax Treatment of Cooperatives](/usc/26/stA-ch1-schT-ptI.md)
- [Part II — Tax Treatment by Patrons of Patronage Dividends and Per-Unit Retain Allocations](/usc/26/stA-ch1-schT-ptII.md)
- [Part III — Definitions; Special Rules](/usc/26/stA-ch1-schT-ptIII.md)