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TITLE 26 > Subtitle A > CHAPTER 1 > Subchapter T > PART I
NOTES:
Sec.
1381.
Organizations to which part applies.
1382.
Taxable income of cooperatives.
1383.
Computation of tax where cooperative redeems nonqualified written notices of allocation or nonqualified per-unit retain certificates.
Amendments
1966—Pub. L. 89–809, title II, § 211(a)(8), Nov. 13, 1966, 80 Stat. 1582, inserted “or nonqualified per-unit retain certificates” in item 1383.
1962—Pub. L. 87–834, § 17(a), Oct. 16, 1962, 76 Stat. 1045, added heading of part I and items 1381 to 1383.
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