CFR›Title 26›Chapter I›Part 1›Subject Group Tax Treatment by Patrons of Patronage Dividends ContainsSection 1.1385-1CorpusDaily eCFRDisplayed edition2026-04-15Last updated2026-04-15 Sections 1.1385-1 § 1.1385-1 Amounts includible in patron's gross income. Previous Tax Surcharge Tax Surcharge Next Tax-Free Covenant Bonds Tax-Free Covenant Bonds