26 USC § 522 - Repealed. Pub. L. 87–834, § 17(b)(2), Oct. 16, 1962, 76 Stat. 1051]
---
identifier: "/us/usc/t26/s522"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 522 - Repealed. Pub. L. 87–834, § 17(b)(2), Oct. 16, 1962, 76 Stat. 1051]"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "522"
section_name: "Repealed. Pub. L. 87–834, § 17(b)(2), Oct. 16, 1962, 76 Stat. 1051]"
chapter_number: 1
chapter_name: "NORMAL TAXES AND SURTAXES"
subchapter_number: "F"
subchapter_name: "Exempt Organizations"
part_number: "IV"
part_name: "FARMERS’ COOPERATIVES"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
status: "repealed"
---
# [§ 522. Repealed. Pub. L. 87–834, § 17(b)(2), Oct. 16, 1962, 76 Stat. 1051]
Section, , , 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 beginning after , see , set out as an Effective Date note under .