Subchapter T. Cooperatives and Their Patrons

• PART I [§ 1381 - § 1383] - TAX TREATMENT OF COOPERATIVES
• PART II [§ 1385 - § 1385] - TAX TREATMENT BY PATRONS OF PATRONAGE DIVIDENDS AND PER-UNIT RETAIN ALLOCATIONS
• PART III [§ 1388 - § 1388] - DEFINITIONS; SPECIAL RULES