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Rev. Proc. 2002-48, page 531.

Bulletin No. 2002–37 September 16, 2002

Internal Revenue Bulletin 2002-37 · 2026-10-03 edition · updated 2026-10-04 · United States

Rev. Rul. 2002–55, page 529. Cooperative exempt from federal income tax. A cooperative exempt from federal income tax under section 501(c)(12) of the Code is not required to include income of its subsidiary for purposes of calculating the 85 percent member income test.

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▸Contents — Internal Revenue Bulletin 2002-37
Internal Revenue Bulletin 2002-37

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