26 U.S.C. § 522
Repealed. Pub. L. 87–834, § 17(b)(2), Oct. 16, 1962, 76 Stat. 1051]
[repealed]
Notes of Decisions
Cited in 1
case, 1961–1961 · leading case: Farmers Coop. Co. v. Comm'r of Internal Revenue, 288 F.2d 315 (8th Cir. 1961).
Farmers Coop. Co. v. Comm'r of Internal Revenue, 288 F.2d 315 (8th Cir. 1961). “§ 101 (12) (B)] and in section 522 (b) (2) of the 1954 Code [26 U. S.C.A. § 522(b) (2)], which provide that patronage dividends, refunds, and rebates to patrons with respect to their patronage shall be taken into account in computing net taxable income (of an exempt cooperative)…”
— 26 U.S.C. § 522(b) — 1 case
Farmers Coop. Co. v. Comm'r of Internal Revenue, 288 F.2d 315 (8th Cir. 1961). “§ 101 (12) (B)] and in section 522 (b) (2) of the 1954 Code [26 U. S.C.A. § 522(b) (2)], which provide that patronage dividends, refunds, and rebates to patrons with respect to their patronage shall be taken into account in computing net taxable income (of an exempt cooperative)…”
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