26 USC 1388
§ 1388 - Definitions; special rules
- § 1388 - Definitions; special rules
- CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter T— Cooperatives and Their Patrons
- Notes
- Editorial Notes
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 2004 Amendment
- Effective Date of 1990 Amendment
- Effective Date of 1986 Amendment
- Effective Date of 1978 Amendment
- Effective Date of 1969 Amendment
- Effective Date of 1966 Amendment
- Effective Date
- Savings Provision
- Per-Unit Retain Certificates Covered by Written Agreements Between Oct. 14, 1965, and Nov. 13, 1966: Transition Treatment of By-Law Provisions
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