### Question
What does specified agricultural or horticultural cooperative mean?


### Answer
**Specified agricultural or horticultural cooperative** has the following meaning in *26 U.S.C. § 199A*:

> 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

#### Citation:
  - *26 U.S.C. § 199A*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART VI-ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS**

