Subchapter T—Cooperatives and Their Patrons (§§ 1381—1388)
- PART I—TAX TREATMENT OF COOPERATIVES (§§ 1381—1383)
- PART II—TAX TREATMENT BY PATRONS OF PATRONAGE DIVIDENDS AND PER-UNIT RETAIN ALLOCATIONS (§ 1385)
- PART III—DEFINITIONS; SPECIAL RULES (§ 1388)