Tax Treatment of Cooperatives

Tax Treatment of Cooperatives

In Legislation

Tax Treatment of Cooperatives in the U.S. Code: Title 26, Subtitle A, Chapter 1, Subchapter T, Part I

The current, permanent, in-force federal laws regulating tax treatment of cooperatives are compiled in the United States Code under Title 26, Subtitle A, Chapter 1, Subchapter T, Part I. It constitutes “prima facie” evidence of statutes relating to Income Taxes (including tax treatment of cooperatives) of the United States. The reader can further narrow his/her legal research of the general topic (in this case, Taxation and Tax Liability and Liability of the US Code, including tax treatment of cooperatives) by chapter and subchapter.