Internal Revenue Code · 26 U.S.C.
§ 522. Repealed. Pub. L. 87–834, § 17(b)(2), Oct. 16, 1962, 76 Stat. 1051
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 522
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- Repealed
- Cross-references
- cites 0; cited by 0 Code sections and 9 other regulations
- Regulations
- 4 issued under this section
Repealed. Pub. L. 87–834, § 17(b)(2), Oct. 16, 1962, 76 Stat. 1051
Regulations under this section
Treasury regulations (26 CFR) issued under § 522
- § 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.
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
Cited in 9 regulations not issued under it
- § 1.46-4 Limitations with respect to certain persons.
- § 1.61-5 Allocations by cooperative associations; per-unit retain certificates—tax treatment as to cooperatives and patrons.
- § 1.521-1 Farmers' cooperative marketing and purchasing associations; requirements for exemption under section 521.
- § 1.1381-2 Tax on certain farmers' cooperatives.
- § 1.1382-2 Taxable income of cooperatives; treatment of patronage dividends.
- § 1.1382-3 Taxable income of cooperatives; special deductions for exempt farmers' cooperatives.
- § 1.1398-1 Treatment of passive activity losses and passive activity credits in individuals' title 11 cases.
- § 1.1398-2 Treatment of section 465 losses in individuals' title 11 cases.
- § 1.6044-1 Returns of information as to patronage dividends with respect to patronage occurring in taxable years beginning before 1963.
Where it sits in the Code
- Subtitle A Income Taxes
- Chapter 1 NORMAL TAXES AND SURTAXES
- Subchapter F Exempt Organizations
- Part IV FARMERS’ COOPERATIVES
Nearby sections
- § 521 Exemption of farmers’ cooperatives from tax
- § 522 Repealed
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
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.