Assertion: patron | /r/HasProperty | a specified cooperative
Facets:
Source sentences:
text: A Specified Cooperative may pass all, some, or none of the Section 199A(g) deduction to patrons that are eligible to take the deduction (this does not include a patron that is C corporation, unless that patron is a Specified Cooperative).
text: that is, (i) a patron, that is not a C corporation, or (ii) a patron that is a Specified Cooperative.