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title 26
Internal Revenue
chapter I-i12
CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)
part 1
PART 1—INCOME TAXES (CONTINUED)
subjgrp 21
Tax Treatment by Patrons of Patronage Dividends
Subjgrp 21. Tax Treatment by Patrons of Patronage Dividends
§ 1.1385-1 - Amounts includible in patron's gross income.
