C6: 26 USC 521 — Exemption of farmers' cooperatives from tax (2024 edition)
U.S. Government Publishing Office / Congress
- Tier: primary; type: federal
- Last opened and confirmed: October 16, 2026
- https://www.govinfo.gov/content/pkg/USCODE-2024-title26/pdf/USCODE-2024-title26-subtitleA-chap1-subchapF-partIV-sec521.pdf
Read (a) exception for subchapter T and (b) agricultural purposes, stock, reserves and nonmember business conditions. Archived 2024 edition; not a current-law opinion or eligibility determination.