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NOTES:
Part
I.
Tax treatment of cooperatives.
II.
Tax treatment by patrons of patronage dividends and per-unit retain allocations.
III.
Definitions; special rules.
Amendments
1966—Pub. L. 89–809, title II, § 211(b)(5), Nov. 13, 1966, 80 Stat. 1582, inserted “and per-unit retain allocations” in heading of part II.
1962—Pub. L. 87–834, § 17(a), Oct. 16, 1962, 76 Stat. 1045, added headings of subchapter T and of parts I to III.
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