PART I - TAX TREATMENT OF COOPERATIVES

Sec.
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.

AMENDMENTS

  1966 - Pub. L. 89-809, title II, Sec. 211(a)(8), Nov. 13, 1966,
80 Stat. 1582, inserted ''or nonqualified per-unit retain
certificates'' in item 1383.
  1962 - Pub. L. 87-834, Sec. 17(a), Oct. 16, 1962, 76 Stat. 1045,
added heading of part I and items 1381 to 1383.

SECTION REFERRED TO IN OTHER SECTIONS