U.S.C. Title 26 - INTERNAL REVENUE CODE

26 U.S.C.
United States Code, 2024 Edition
Title 26 - INTERNAL REVENUE CODE
Subtitle A - Income Taxes
CHAPTER 1 - NORMAL TAXES AND SURTAXES
Subchapter F - Exempt Organizations
PART IV - FARMERS' COOPERATIVES
Sec. 522 - Repealed. Pub. L. 87-834, §17(b)(2), Oct. 16, 1962, 76 Stat. 1051
From the U.S. Government Publishing Office, www.gpo.gov

[§522. Repealed. Pub. L. 87–834, §17(b)(2), Oct. 16, 1962, 76 Stat. 1051]

Section, act Aug. 16, 1954, ch. 736, 68A Stat. 177, related to tax on farmers' cooperatives.

Statutory Notes and Related Subsidiaries

Effective Date of Repeal

Repeal applicable, except as otherwise provided, to taxable years of organizations described in section 1381(a) of this title beginning after Dec. 31, 1962, see section 17(c) of Pub. L. 87–834, set out as an Effective Date note under section 1381 of this title.