Subjgrp 20. Cooperatives and Their Patrons

• § 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' cooperatives.
• § 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 patronage occurred.
• § 1.1382-7 - Special rules applicable to cooperative associations exempt from tax before January 1, 1952.
• § 1.1383-1 - Computation of tax where cooperative redeems nonqualified written notices of allocation.