26 U.S. Code § 521 - Exemption of farmers’ cooperatives from tax
Written determinations for this section
These documents, sometimes referred to as "Private Letter Rulings", are taken from the IRS Written Determinations page; the IRS also publishes a fuller explanation of what they are and what they mean. The collection is updated (at our end) daily. It appears that the IRS updates their listing every Friday.
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- Definitions : 2015-03-13
- Taxability of Corporation on Distribution : 2015-03-13
- Amounts Includible in Patron's Gross Income : 2015-03-13
- Organizations to Which Part Applies : 2015-03-13
- Treatment of Certain Liabilities : 2015-03-13
- Nonrecognition of Gain or Loss on Contributions : 2015-03-13
- Change in Identity, etc. (Type "F") : 2015-03-13
- Definitions; Special Rules : 2015-03-13
- Patronage Dividends : 2015-03-13
- Organized to Finance Crop Operations : 2013-08-16
- Corporations : 2013-08-16
- Farmers' v. Not a Farmers' Cooperative : 2008-10-10
- Agriculture and Horticulture Organizations : 2008-08-22
- Farmers' v. Not a Farmers' Cooperative : 2008-08-22