Part I. Tax treatment of cooperatives. II. Tax treatment by patrons of patronage dividends and per-unit retain allocations. III. Definitions; special rules.
1966 - Pub. L. 89-809, title II, Sec. 211(b)(5), Nov. 13, 1966, 80 Stat. 1582, inserted ''and per-unit retain allocations'' in heading of part II. 1962 - Pub. L. 87-834, Sec. 17(a), Oct. 16, 1962, 76 Stat. 1045, added headings of subchapter T and of parts I to III.
SECTION REFERRED TO IN OTHER SECTIONS
This subchapter is referred to in title 12 section 3019.