All IRC Regulations

7 results for "1382"

Showing top 7 matches in Treasury Regulations.

§ 1.1382-1
Taxable income of cooperatives; gross income.
§ 1.1382-2
Taxable income of cooperatives; treatment of patronage dividends.
§ 1.1382-3
Taxable income of cooperatives; special deductions for exempt farmers' cooperatives.
§ 1.1382-4
Taxable income of cooperatives; payment period for each taxable year.
§ 1.1382-5
Taxable income of cooperatives; products marketed under pooling arrangements.
§ 1.1382-6
Taxable income of cooperatives; treatment of earnings received after patronage occurred.
§ 1.1382-7
Special rules applicable to cooperative associations exempt from tax before January 1, 1952.