Section, act Aug. 16, 1954, ch. 736, 68A Stat. 177, related to tax on farmers' cooperatives.
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.
|§ 1.522-1||Tax treatment of farmers' cooperative marketing and purchasing associations exempt under section 521|
|§ 1.522-2||Manner of taxation of cooperative associations subject to section 522|
|§ 1.522-3||Patronage dividends, rebates, or refunds; treatment as to cooperative associations entitled to tax treatment under section 522|
|§ 1.522-4||Taxable years affected|
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