PART II - TAX TREATMENT BY PATRONS OF PATRONAGE DIVIDENDS AND
PER-UNIT RETAIN ALLOCATIONS
TITLE 26,
Subtitle A,
CHAPTER 1,
Subchapter T,
PART II,
Sec.
1385. Amounts includible in patron's gross income.
AMENDMENTS
1962 - Pub. L. 87-834, Sec. 17(a), Oct. 16, 1962, 76 Stat. 1048,
added heading of part II and item 1385.
Web edition produced by John Walker