26 CFR § 1.1382-5 - Taxable income of cooperatives; products marketed under pooling arrangements.

---
identifier: "/us/cfr/t26/s1.1382-5"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 1.1382-5 - Taxable income of cooperatives; products marketed under pooling arrangements."
title_number: 26
title_name: "Internal Revenue"
section_number: "1.1382-5"
section_name: "Taxable income of cooperatives; products marketed under pooling arrangements."
chapter_name: "INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY"
subchapter_number: "A"
subchapter_name: "INCOME TAX"
part_number: "1"
part_name: "INCOME TAXES"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "26 U.S.C. 7805, unless otherwise noted."
regulatory_source: "T.D. 6500, 25 FR 11402, Nov. 26, 1960; 25 FR 14021, Dec. 21, 1960; T.D. 9989, 89 FR 17606, Mar. 11, 2024, unless otherwise noted."
cfr_part: "1"
---


# 1.1382-5 Taxable income of cooperatives; products marketed under pooling arrangements.

For purposes of section 1382(b) and § 1.1382-2, in the case of a pooling arrangement for the marketing of products the patronage under such pool shall be treated as occurring during the taxable year in which the pool closes. The determination of when a pool is closed will be made on the basis of the facts and circumstances in each case, but generally the practices and operations of the cooperative organization shall control. This section may be illustrated by the following example:

[T.D. 6643, 28 FR 3156, Apr. 2, 1963]