View all text of Part IV [§ 521 - § 522]
§ 521. Exemption of farmers’ cooperatives from tax
(a) Exemption from tax
(b) Applicable rules
(1) Exempt farmers’ cooperatives
(2) Organizations having capital stock
(3) Organizations maintaining reserve
(4) Transactions with nonmembers
(5) Business for the United States
(6) Netting of losses
(7) Cross reference
(Aug. 16, 1954, ch. 736, 68A Stat. 176; Pub. L. 87–834, § 17(b)(1), Oct. 16, 1962, 76 Stat. 1051; Pub. L. 99–272, title XIII, § 13210(b), Apr. 7, 1986, 100 Stat. 324; Pub. L. 108–357, title III, § 316(b), Oct. 22, 2004, 118 Stat. 1469.)