Sec. 1383. Computation of tax where cooperative redeems nonqualified written notices of allocation or nonqualified per-unit retain certificates

TITLE 26, Subtitle A, CHAPTER 1, Subchapter T, PART I, Sec. 1383

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SOURCE

(Added Pub. L. 87-834, Sec. 17(a), Oct. 16, 1962, 76 Stat. 1047; amended Pub. L. 89-809, title II, Sec. 211(a)(5)-(7), Nov. 13, 1966, 80 Stat. 1581.)

AMENDMENTS

  1966 - Pub. L. 89-809, Sec. 211(a)(5), inserted ''or nonqualified
per-unit retain certificates'' in section catchline.
  Subsec. (a). Pub. L. 89-809, Sec. 211(a)(6), substituted
''section 1382(b)(2) or (4)'' for ''1382(b)(2)'' and inserted
references to per-unit retain certificates.
  Subsec. (b)(2). Pub. L. 89-809, Sec. 211(a)(7), substituted
''section 1382(b)(2) or (4)'' for ''section 1382(b)(2)'' and
inserted references to per-unit retain certificates.

EFFECTIVE DATE OF 1966 AMENDMENT

  Amendment by Pub. L. 89-809 applicable to per-unit retain
allocations made during taxable years of an organization described
in section 1381(a) of this title (relating to organizations to
which part I of subchapter T of chapter 1 applies) beginning after
Apr. 30, 1966, with respect to products delivered during such
years, see section 211(e)(1) of Pub. L. 89-809, set out as a note
under section 1382 of this title.

EFFECTIVE DATE

  Section applicable, except as otherwise provided, to taxable
years of organizations described in section 1381(a) of this title
beginning after Dec. 31, 1962, see section 17(c) of Pub. L. 87-834,
set out as a note under section 1381 of this title.


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