FEDERAL · 26 U.S.C. · Chapter 1
Repealed. Pub. L. 87–834, §17(b)(2), Oct. 16, 1962, 76 Stat. 1051
Current through Pub. L. 119-102
Repealed. Pub. L. 87–834, §17(b)(2), Oct. 16, 1962, 76 Stat. 1051
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26 U.S.C. § 522 (Repealed. Pub. L. 87–834, §17(b)(2), Oct. 16, 1962, 76 Stat. 1051) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
Farmers Cooperative Company v. Commissioner of Internal Revenue
288 F.2d 315 (Eighth Circuit, 1961)
Editorial Notes
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.
Editorial Notes
Amendments
1969—Pub. L. 91–172, title I, §101(a), Dec. 30, 1969, 83 Stat. 492, substituted "PART V" for "PART IV" as part designation.
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.
Editorial Notes
Amendments
1969—Pub. L. 91–172, title I, §101(a), Dec. 30, 1969, 83 Stat. 492, substituted "PART V" for "PART IV" as part designation.