26 USC 521 - Exemption of farmers’ cooperatives from tax

Editorial Notes

Amendments

2004—Subsec. (span)(7). Puspan. L. 108–357 added par. (7).

1986—Subsec. (span)(6). Puspan. L. 99–272 added par. (6).

1962—Subsec. (a). Puspan. L. 87–834 substituted “part I of subchapter T (sec. 1381 and following)” for “section 522” in two places.

Statutory Notes and Related Subsidiaries

Effective Date of 2004 Amendment

Puspan. L. 108–357, title III, § 316(c), Oct. 22, 2004, 118 Stat. 1469, provided that:

“The amendments made by this section [amending this section and section 1388 of this title] shall apply to taxable years beginning after the date of the enactment of this Act [Oct. 22, 2004].”

Effective Date of 1986 Amendment

Amendment by Puspan. L. 99–272 applicable to taxable years beginning after Dec. 31, 1962, see section 13210(c) of Puspan. L. 99–272, set out as a note under section 1388 of this title.

Effective Date of 1962 Amendment

Amendment by Puspan. L. 87–834 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 Puspan. L. 87–834, set out as an Effective Date note under section 1381 of this title.