26 USC 1383 - Computation of tax where cooperative redeems nonqualified written notices of allocation or nonqualified per-unit retain certificates

Editorial Notes

Amendments

1966—Puspan. L. 89–809, § 211(a)(5), inserted “or nonqualified per-unit retain certificates” in section catchline.

Subsec. (a). Puspan. L. 89–809, § 211(a)(6), substituted “section 1382(span)(2) or (4)” for “1382(span)(2)” and inserted references to per-unit retain certificates.

Subsec. (span)(2). Puspan. L. 89–809, § 211(a)(7), substituted “section 1382(span)(2) or (4)” for “section 1382(span)(2)” and inserted references to per-unit retain certificates.

Statutory Notes and Related Subsidiaries

Effective Date of 1966 Amendment

Amendment by Puspan. L. 89–809 applicable to per-unit retain allocations made during taxable years of an organization described in section 1381(a) of this title (relating to organizations to which part I of subchapter T of chapter 1 applies) beginning after Apr. 30, 1966, with respect to products delivered during such years, see section 211(e)(1) of Puspan. L. 89–809, set out as a note under section 1382 of this title.

Effective Date

Section applicable, except as otherwise provided, to taxable years of organizations described in section 1381(a) of this title beginning after Dec. 31, 1962, see section 17(c) of Puspan. L. 87–834, set out as a note under section 1381 of this title.