Treasury Regulations · 26 CFR
§ 1.1382-6. Taxable income of cooperatives; treatment of earnings received after patronage occurred.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 1382
Cite as 26 CFR § 1.1382-6
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- April 2, 1963 by T.D. 6643
- Issued under
- 26 U.S.C. § 1382
- Length
- 162 words · about 1 min to read
- Cross-references
- cites 1 Code section and 1 regulation; cited by 0
If earnings derived from business done with or for patrons are includible in the gross income of the cooperative organization for a taxable year after the taxable year during which the patronage occurred, then, for purposes of determining whether the cooperative is allowed a deduction under section 1382(b) and § 1.1382-2, the patronage to which these earnings relate shall be considered to have occurred during the taxable year for which such earnings are includible in the cooperative's gross income. Thus, if the cooperative organization pays these earnings out as patronage dividends during the payment period for the taxable year for which the earnings are includible in its gross income, it will be allowed a deduction for such payments under section 1382(b)(1) and paragraph (b) of § 1.1382-2, to the extent they are paid in money, qualified written notices of allocation, or other property (other than written notices of allocation).
[T.D. 6643, 28 FR 3156, Apr. 2, 1963]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Regulations it cites
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Issued by T.D. 6643 (28 FR 3156)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Cooperatives and Their Patrons
Nearby sections
- § 1.1382-2 Taxable income of cooperatives; treatment of patronage dividends.
- § 1.1382-3 Taxable income of cooperatives; special deductions for exempt farmers' cooperatives.
- § 1.1382-4 Taxable income of cooperatives; payment period for each taxable year.
- § 1.1382-5 Taxable income of cooperatives; products marketed under pooling arrangements.
- § 1.1382-6 Taxable income of cooperatives; treatment of earnings received after patronage occurred.
- § 1.1382-7 Special rules applicable to cooperative associations exempt from tax before January 1, 1952.
- § 1.1383-1 Computation of tax where cooperative redeems nonqualified written notices of allocation.