U.S Code last checked for updates: May 05, 2024
§ 2132.
Earnings and reserves; application of savings
(a)
Application of savings
(b)
Patronage refunds
(c)
Loss carryover
(d)
Charge of unrecognized costs or expenses to reserve, surplus, or patronage allocations
(e)
Payment of patronage refunds in cash
(Pub. L. 92–181, title III, § 3.11, Dec. 10, 1971, 85 Stat. 606; Pub. L. 96–592, title III, § 308, Dec. 24, 1980, 94 Stat. 3445; Pub. L. 99–205, title II, § 205(e)(7), (8), Dec. 23, 1985, 99 Stat. 1705; Pub. L. 100–233, title VIII, §§ 802(r), 805(n), Jan. 6, 1988, 101 Stat. 1712, 1716; Pub. L. 115–334, title V, § 5411(11), Dec. 20, 2018, 132 Stat. 4680.)
cite as: 12 USC 2132