Farmers' Cooperatives

1. CFR
2. ›
3. Title 26
4. ›
5. Chapter I
6. ›
7. Part 1
8. ›
9. Subject Group Farmers' Cooperatives

Sections

• 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.