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Repealed.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
Title 26Internal Revenue Code·Ch. 1 — NORMAL TAXES AND SURTAXES·Subch. F·Pt. IV
Repealed. Pub. L. 87–834, §17(b)(2), Oct. 16, 1962, 76 Stat. 1051

Free access — add to your briefcase to read the full text and ask questions with AI

26 U.S.C. § 522 (Repealed.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)
18 case citations

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.