26 U.S.C. § 522
Repealed. Pub. L. 87–834, § 17(b)(2), Oct. 16, 1962, 76 Stat. 1051
[§ 522. Repealed. Pub. L. 87–834, § 17(b)(2) , Oct. 16, 1962 , 76 Stat. 1051 ]
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Cited by 15
- 26 CFR § 1.1381-2 — Tax on certain farmers' cooperatives.
- 26 CFR § 1.1382-2 — Taxable income of cooperatives; treatment of patronage dividends.
- 26 CFR § 1.1382-3 — Taxable income of cooperatives; special deductions for exempt farmers' cooperatives.
- 26 CFR § 1.401(a)(31)-1 — Requirement to offer direct rollover of eligible rollover distributions; questions and answers.
- 26 CFR § 1.46-4 — Limitations with respect to certain persons.
- 26 CFR § 1.521-1 — Farmers' cooperative marketing and purchasing associations; requirements for exemption under section 521.
- 26 CFR § 1.522-1 — Tax treatment of farmers' cooperative marketing and purchasing associations exempt under section 521.
- 26 CFR § 1.522-2 — Manner of taxation of cooperative associations subject to section 522.
- 26 CFR § 1.522-3 — Patronage dividends, rebates, or refunds; treatment as to cooperative associations entitled to tax treatment under section 522.
- 26 CFR § 1.522-4 — Taxable years affected.
- 26 CFR § 1.6044-1 — Returns of information as to patronage dividends with respect to patronage occurring in taxable years beginning before 1963.
- 26 CFR § 1.61-5 — Allocations by cooperative associations; per-unit retain certificates—tax treatment as to cooperatives and patrons.
Nearby sections (25 sections)
- 504 · Status after organization ceases to qualify for exemption under…
- 505 · Additional requirements for organizations described in paragraph…
- 506 · Organizations required to notify Secretary of intent to operate…
- 507 · Termination of private foundation status
- 508 · Special rules with respect to section 501(c)(3) organizations
- 509 · Private foundation defined
- 511 · Imposition of tax on unrelated business income of charitable,…
- 512 · Unrelated business taxable income
- 513 · Unrelated trade or business
- 514 · Unrelated debt-financed income
- 515 · Taxes of foreign countries and possessions of the United States
- 521 · Exemption of farmers’ cooperatives from tax
- 522 · Repealed. Pub. L. 87–834, § 17(b)(2), Oct. 16, 1962, 76 Stat. 1051
- 526 · Shipowners’ protection and indemnity associations
- 527 · Political organizations
- 528 · Certain homeowners associations
- 529 · Qualified tuition programs
- 529A · Qualified ABLE programs
- 530 · Coverdell education savings accounts
- 530A · Trump accounts
- 531 · Imposition of accumulated earnings tax
- 532 · Corporations subject to accumulated earnings tax
- 533 · Evidence of purpose to avoid income tax
- 534 · Burden of proof
- 535 · Accumulated taxable income