Taxation of certain entities - Mutual associations
HE 1: Income and deductions of mutual associations
You could also call this:
"How mutual associations handle income, deductions, and rebates"
When you're part of a mutual association, there are special rules about how money is handled. If you want to know about the money that mutual associations get, or the money that comes from them, you need to look at two important parts of the law. One part talks about the money that mutual associations receive, and the other part explains how members of these associations get money from them.
Sometimes, mutual associations give money back to their members. This is called an association rebate. There's a specific part of the law that explains how these rebates work.
If you want to learn more about any of these topics, you can look at the sections of the law that deal with them directly. These sections have special names and numbers to help you find them easily.