U.S. Code / Title 26 — Internal Revenue Code / Subtitle A—Income Taxes / Chapter 1—Normal Taxes and Surtaxes / Subchapter F—Exempt OrganizationsTitle 26PartPart IV—Farmers’ CooperativesContents§ 521. Exemption of farmers' cooperatives from tax[§522. Repealed. Pub. L. 87–834, §17(b)(2), Oct. 16, 1962, 76 Stat. 1051]