Subchapter T. Cooperatives and Their Patrons

Part I. Tax Treatment of Cooperatives

• § 1381. Organizations to Which Part Applies
• § 1382. Taxable Income of Cooperatives
• § 1383. Computation of Tax Where Cooperative Redeems Nonqualified Written Notices of Allocation Or Nonqualified Per-Unit Retain Certificates

Part II. Tax Treatment By Patrons of Patronage Dividends and Per-Unit Retain Allocations

• § 1385. Amounts Includible In Patron's Gross Income

Part III. Definitions; Special Rules

• § 1388. Definitions; Special Rules