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Treasury Regulations · 26 CFR Part 1

Cooperatives and Their Patrons (§§ 1.1381-1 to 1.1383-1)

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 Title 26 on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

  1. § 1.1381-1 Organizations to which part applies.
  2. § 1.1381-2 Tax on certain farmers' cooperatives.
  3. § 1.1382-1 Taxable income of cooperatives; gross income.
  4. § 1.1382-2 Taxable income of cooperatives; treatment of patronage dividends.
  5. § 1.1382-3 Taxable income of cooperatives; special deductions for exempt farmers' cooperatives.
  6. § 1.1382-4 Taxable income of cooperatives; payment period for each taxable year.
  7. § 1.1382-5 Taxable income of cooperatives; products marketed under pooling arrangements.
  8. § 1.1382-6 Taxable income of cooperatives; treatment of earnings received after patronage occurred.
  9. § 1.1382-7 Special rules applicable to cooperative associations exempt from tax before January 1, 1952.
  10. § 1.1383-1 Computation of tax where cooperative redeems nonqualified written notices of allocation.