Title 26 — Internal Revenue Code
Part IV · Chapter 1 — Normal Taxes and Surtaxes
[§ 522. Repealed. Pub. L. 87–834, § 17(b)(2), Oct. 16, 1962, 76 Stat. 1051]
Repealed
This section has no operative text. The heading above names the act that repealed it, and the notes below are what the Code still records here.
Notes
removalDescription
Section, act Aug. 16, 1954, ch. 736, 68A Stat. 177, related to tax on farmers’ cooperatives.
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
Repeal applicable, except as otherwise provided, to taxable years of organizations described in section 1381(a) of this title beginning after , see section 17(c) of Pub. L. 87–834, set out as an Effective Date note under section 1381 of this title.