Sections
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1.521-1
§ 1.521-1 Farmers' cooperative marketing and purchasing associations; requirements for exemption under section 521. -
1.522-1
§ 1.522-1 Tax treatment of farmers' cooperative marketing and purchasing associations exempt under section 521. -
1.522-2
§ 1.522-2 Manner of taxation of cooperative associations subject to section 522. -
1.522-3
§ 1.522-3 Patronage dividends, rebates, or refunds; treatment as to cooperative associations entitled to tax treatment under section 522. -
1.522-4
§ 1.522-4 Taxable years affected. -
1.527-1
§ 1.527-1 Political organizations; generally. -
1.527-2
§ 1.527-2 Definitions. -
1.527-3
§ 1.527-3 Exempt function income. -
1.527-4
§ 1.527-4 Special rules for computation of political organization taxable income. -
1.527-5
§ 1.527-5 Activities resulting in gross income to an individual or political organization. -
1.527-6
§ 1.527-6 Inclusion of certain amounts in the gross income of an exempt organization which is not a political organization. -
1.527-7
§ 1.527-7 Newsletter funds. -
1.527-8
§ 1.527-8 Effective date; filing requirements; and miscellaneous provisions. -
1.527-9
§ 1.527-9 Special rule for principal campaign committees.