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U.S Code last checked for updates: Jun 14, 2025
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Title 26
Subtitle A
Chapter 1
Subchapter T
Part I
§ 1381. Organizations to which part applies
§ 1382. Taxable income of cooperatives
§ 1383. Computation of tax where cooperative redeems nonqualified written notices of allocation or nonqualified per-unit retain certificates
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