26 USC 1383
§ 1383 - Computation of tax where cooperative redeems nonqualified written notices of allocation or nonqualified per-unit retain certificates
- § 1383 - Computation of tax where cooperative redeems nonqualified written notices of allocation or nonqualified per-unit retain certificates
- CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter T— Cooperatives and Their Patrons
- Notes
- Editorial Notes
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 1966 Amendment
- Effective Date