Cooperatives and Their Patrons

Sections

• 1.1381-1
  § 1.1381-1 Organizations to which part applies.
• 1.1381-2
  § 1.1381-2 Tax on certain farmers' cooperatives.
• 1.1382-1
  § 1.1382-1 Taxable income of cooperatives; gross income.
• 1.1382-2
  § 1.1382-2 Taxable income of cooperatives; treatment of patronage dividends.
• 1.1382-3
  § 1.1382-3 Taxable income of cooperatives; special deductions for exempt farmers' cooperatives.
• 1.1382-4
  § 1.1382-4 Taxable income of cooperatives; payment period for each taxable year.
• 1.1382-5
  § 1.1382-5 Taxable income of cooperatives; products marketed under pooling arrangements.
• 1.1382-6
  § 1.1382-6 Taxable income of cooperatives; treatment of earnings received after patronage occurred.
• 1.1382-7
  § 1.1382-7 Special rules applicable to cooperative associations exempt from tax before January 1, 1952.
• 1.1383-1
  § 1.1383-1 Computation of tax where cooperative redeems nonqualified written notices of allocation.