Part IV. FARMERS’ COOPERATIVES, SubChapter F. Exempt Organizations, Chapter 1. NORMAL TAXES AND SURTAXES, SubTitle A. Income Taxes, Title 26. INTERNAL REVENUE CODE, United States Code

§ 521. Exemption of farmers’ cooperatives from tax

1969—Pub. L. 91–172, title I, § 101(a), Dec. 30, 1969, 83 Stat. 492, substituted “PART IV” for “PART III” as part designation.

1962—Pub. L. 87–834, § 17(b)(5), Oct. 16, 1962, 76 Stat. 1051, struck out item 522 “Tax on farmers’ cooperatives”.