specified agricultural or horticultural cooperative
Defined in 2 places of the United States Code.
For purposes of this paragraph, the term “specified agricultural or horticultural cooperative” means an organization to which part I of subchapter T applies which is engaged—
(i) in the manufacturing, production, growth, or extraction in whole or significant part of any agricultural or horticultural product, or
(ii) in the marketing of agricultural or horticultural products.
Source
- 2005–present26 U.S.C. § 199Internal Revenue Code · Income attributable to domestic production activities · for purposes of this section
For purposes of this subsection, the term "specified agricultural or horticultural cooperative" means an organization to which part I of subchapter T applies which is engaged in—
(A) the manufacturing, production, growth, or extraction in whole or significant part of any agricultural or horticultural product,
(B) the marketing of agricultural or horticultural products which its patrons have so manufactured, produced, grown, or extracted, or
(C) the provision of supplies, equipment, or services to farmers or to organizations described in subparagraph (A) or (B).
The Secretary shall—
Source
- 2017–201826 U.S.C. § 199AInternal Revenue Code · Qualified business income · for purposes of this section
The term "specified agricultural or horticultural cooperative" means an organization to which part I of subchapter T applies which is engaged—
(i) in the manufacturing, production, growth, or extraction in whole or significant part of any agricultural or horticultural product, or
(ii) in the marketing of agricultural or horticultural products.
Source
- 2018–present26 U.S.C. § 199AInternal Revenue Code · Qualified business income · for purposes of this section