
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC522]

 
                     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 Repealed.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, Sec. 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.


                        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.
