Cooperatives and Their Patrons
- § 1.1381-1 Organizations to which part applies
- § 1.1381-2 Tax on certain farmers' cooperatives
- § 1.1382-1 Taxable income of cooperatives; gross income
- § 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