### Question
How is the term per-unit retain certificate defined?


### Answer
The term **per-unit retain certificate** is defined in *26 U.S.C. § 1388* as the following:

> any written notice which discloses to the recipient the stated dollar amount of a per-unit retain allocation to him by the organization

#### Citation:
  - *26 U.S.C. § 1388*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter T-Cooperatives and Their Patrons > PART III-DEFINITIONS; SPECIAL RULES**

