Subjgrp 4. Farmers' Cooperatives
- § 1.521-1 - Farmers' cooperative marketing and purchasing associations; requirements for exemption under section 521.
- § 1.522-1 - Tax treatment of farmers' cooperative marketing and purchasing associations exempt under section 521.
- § 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 associations entitled to tax treatment under section 522.
- § 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 which is not a political 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.