### Question
What is the definition of qualified cooperative?


### Answer
The definition of **qualified cooperative** is as follows in *26 U.S.C. § 927*:

> any organization to which part I of subchapter T applies which is engaged in the marketing of agricultural or horticultural products

#### Citation:
  - *26 U.S.C. § 927*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter N-Tax Based on Income From Sources Within or Without the United States > PART III-INCOME FROM SOURCES WITHOUT THE UNITED STATES > Subpart C-Taxation of Foreign Sales Corporations**

