Source: http://taxtv.com/code/00833-USCODE-2011-title26-subtitleA-chap1-subchapT-partII-sec1385/
Timestamp: 2017-11-18 10:30:15
Document Index: 725135890

Matched Legal Cases: ['§1385', '§1385', '§1385', '§1906', '§1901', '§211']

IRC §1385. Amounts includible in patron's gross income - TaxTV.com
IRC §1385. Amounts includible in patron’s gross income
View related content: IRC §1385
(2) any amount, described in section 1382 (c)(2)(A) (relating to certain nonpatronage distributions by tax-exempt farmers’ cooperatives), which is paid in money, a qualified written notice of allocation, or other property (except a nonqualified written notice of allocation), and which is received by him during the taxable year from an organization described in section 1381(a)(1), and
1976—Subsec. (b). Pub. L. 94–455, §1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
Subsec. (c)(2)(C). Pub. L. 94–455, §1901(b)(3)(I), substituted “ordinary income” for “gain from the sale or exchange of property which is not a capital asset”.
Subsec. (c). Pub. L. 89–809, §211(b)(2)–(4), inserted “and certain nonqualified per-unit retain certificates” in heading, inserted provisions to par. (1) for the application of the subsection to any nonqualified per-unit retain certificates which were paid as per-unit retain allocations, and inserted references to per-unit retain certificates in par. (2).