Cooperatives and Their Patrons
26 C.F.R. Part 1 — Income Taxes · 2026 edition · updated 2026-10-04 · United States
In this part
- § 1.1381-1 Organizations to which part applies.
- § 1.1381-2 Tax on certain farmers' cooperatives.
- § 1.1382-1 Taxable income of cooperatives; gross income.
- § 1.1382-2 Taxable income of cooperatives; treatment of patronage dividends.
- § 1.1382-3 Taxable income of cooperatives; special deductions for exempt farmers'…
- § 1.1382-4 Taxable income of cooperatives; payment period for each taxable year.
- § 1.1382-5 Taxable income of cooperatives; products marketed under pooling arrangements.
- § 1.1382-6 Taxable income of cooperatives; treatment of earnings received after…
- § 1.1382-7 Special rules applicable to cooperative associations exempt from tax before…
- § 1.1383-1 Computation of tax where cooperative redeems nonqualified written notices of…
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