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Internal Revenue Code · 26 U.S.C.

Subchapter T. Cooperatives and Their Patrons

Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). The official version is at uscode.house.gov (external site).

  1. Part I TAX TREATMENT OF COOPERATIVES §§ 1381–1383

    1. § 1381 Organizations to which part applies
    2. § 1382 Taxable income of cooperatives
    3. § 1383 Computation of tax where cooperative redeems nonqualified written notices of allocation or nonqualified per-unit retain certificates

  2. Part II TAX TREATMENT BY PATRONS OF PATRONAGE DIVIDENDS AND PER-UNIT RETAIN ALLOCATIONS § 1385

    1. § 1385 Amounts includible in patron’s gross income

  3. Part III DEFINITIONS; SPECIAL RULES § 1388

    1. § 1388 Definitions; special rules