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26 U.S.C. 522: Repealed. Pub. L. 87–834, § 17(b)(2) , Oct. 16, 1962 , 76 Stat. 1051Text contains those laws in effect through Public Law 119-120 (October 7, 2026).
From Title 26-INTERNAL REVENUE CODECHAPTER 1-NORMAL TAXES AND SURTAXES
Jump To: Statutory Notes and Related SubsidiariesEffective Date

§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 Repealed.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.