Farmers' Cooperatives
26 C.F.R. Part 1 — Income Taxes · 2026 edition · updated 2026-10-04 · United States
In this part
- § 1.521-1 Farmers' cooperative marketing and purchasing associations; requirements for…
- § 1.522-1 Tax treatment of farmers' cooperative marketing and purchasing associations…
- § 1.522-2 Manner of taxation of cooperative associations subject to section 522.
- § 1.522-3 Patronage dividends, rebates, or refunds; treatment as to cooperative…
- § 1.522-4 Taxable years affected.
- § 1.527-1 Political organizations; generally.
- § 1.527-2 Definitions.
- § 1.527-3 Exempt function income.
- § 1.527-4 Special rules for computation of political organization taxable income.
- § 1.527-5 Activities resulting in gross income to an individual or political organization.
- § 1.527-6 Inclusion of certain amounts in the gross income of an exempt organization…
- § 1.527-7 Newsletter funds.
- § 1.527-8 Effective date; filing requirements; and miscellaneous provisions.
- § 1.527-9 Special rule for principal campaign committees.
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