eligible farmers
Defined in 1 place of the United States Code.
For purposes of this section, the term “eligible farmers’ cooperative” means an organization to which part I of subchapter T applies and which is engaged in the marketing of agricultural or horticultural products.
Source
- 1997–present26 U.S.C. § 1042Internal Revenue Code · Sales of stock to employee stock ownership plans or certain cooperatives · for purposes of this section