Public-domain · open source
OpenJurist

patronage losses

Defined in 1 dictionary — U.S. Code

United States Code

26 U.S.C. § 1388 — for purposes of this subchapter (2 versions over time)

For purposes of this subsection, the terms “patronage earnings” and “patronage losses” means 1 earnings and losses, respectively, which are derived from business done with or for patrons of the organization.