C13: 26 USC 1382 — Taxable income of cooperatives (2024 edition)
U.S. Government Publishing Office / Congress
- Tier: primary; type: federal
- Last opened and confirmed: October 16, 2026
- https://www.govinfo.gov/content/pkg/USCODE-2024-title26/html/USCODE-2024-title26-subtitleA-chap1-subchapT-partI-sec1382.htm
Read patronage deduction/payment-period conditions and additional section 521 treatment. Archived 2024 edition, independently compared with Schedule H in IRS 2025 Form 1120-C instructions; not a full current-law audit.