patronage earnings
Defined in 1 place of the United States Code.
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.
Source
- 2017–present26 U.S.C. § 1388Internal Revenue Code · Definitions; special rules · for purposes of this subchapter
For purposes of this subsection, the terms “patronage earnings” and “patronage losses” means earnings and losses, respectively, which are derived from business done with or for patrons of the organization.
Source
- 1994–201726 U.S.C. § 1388Internal Revenue Code · Definitions; special rules · for purposes of this subchapter