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U.S Code last checked for updates: May 21, 2025
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Title 26
Subtitle A
Chapter 1
Subchapter T
Part I [§ 1381 - § 1383] - TAX TREATMENT OF COOPERATIVES
Part II [§ 1385 - § 1385] - TAX TREATMENT BY PATRONS OF PATRONAGE DIVIDENDS AND PER-UNIT RETAIN ALLOCATIONS
Part III [§ 1388 - § 1388] - DEFINITIONS; SPECIAL RULES
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