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► 26 U.S.C. § 522 26 u.s.c. · normal taxes and surtaxes · title 26
26 U.S.C. § 522
Repealed. Pub. L. 87-834, §17(b)(2), Oct. 16, 1962, 76 Stat. 1051
Title 26 USC
● ACTIVE
Ch. 1
Jurisdiction Federal — United States
Chapter NORMAL TAXES AND SURTAXES
Primary Source uscode.house.gov ↗
Federation ID OM-USC26-SEC-C82075
► STATUTORY TEXT primary source · verbatim · uscode.house.gov

U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 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CHAPTER 1 - NORMAL TAXES AND SURTAXES Subchapter F - Exempt Organizations PART IV - FARMERS' COOPERATIVES Sec. 522 - Repealed.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 Repealed.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.

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The statutory text of 26 U.S.C. § 522 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
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26 U.S.C.
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1 — NORMAL TAXES AND SURTAXES
Title
Internal Revenue Code
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Federal
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OM-USC26-SEC-C82075
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Internal Revenue Code — 26 U.S.C. § 522