Treasury Regulations · 26 CFR
§ 1.522-4. Taxable years affected.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 522
Cite as 26 CFR § 1.522-4
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- April 2, 1963 by T.D. 6643
- Issued under
- 26 U.S.C. § 522
- Length
- 57 words · about 1 min to read
- Cross-references
- cites 2 Code sections and 1 regulation; cited by 0
Section 522 and §§ 1.522-1, 1.522-2, and 1.522-3, are applicable to taxable years beginning before January 1, 1963, and also to amounts paid during taxable years beginning after December 31, 1962, the tax treatment of which is not prescribed in section 1382 and the regulations thereunder.
[T.D. 6643, 28 FR 3163, Apr. 2, 1963]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Regulations it cites
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Issued by T.D. 6643 (28 FR 3163)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Farmers' Cooperatives
Nearby sections
- § 1.521-1 Farmers' cooperative marketing and purchasing associations; requirements for exemption under section 521.
- § 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.
- § 1.527-1 Political organizations; generally.
- § 1.527-2 Definitions.
- § 1.527-3 Exempt function income.
- § 1.527-4 Special rules for computation of political organization taxable income.