Cooperatives and their Patrons

Cooperatives and their Patrons

Cooperatives and Their Patrons

In Legislation

Cooperatives and Their Patrons in the U.S. Code: Title 26, Subtitle A, Chapter 1, Subchapter T

The current, permanent, in-force federal laws regulating cooperatives and their patrons are compiled in the United States Code under Title 26, Subtitle A, Chapter 1, Subchapter T. It constitutes “prima facie” evidence of statutes relating to Income Taxes (including cooperatives and their patrons) 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 cooperatives and their patrons) by chapter and subchapter.


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