Farmers' Cooperatives
- § 1.521-1 Farmers' cooperative marketing and purchasing associations; requirements for exemption under section 521
- § 1.522-1 Tax treatment of farmers' cooperative marketing and purchasing associations exempt under section 521
- § 1.522-2 Manner of taxation of cooperative associations subject to section 522
- § 1.522-3 Patronage dividends, rebates, or refunds; treatment as to cooperative associations entitled to tax treatment under section 522
- § 1.522-4 Taxable years affected
- § 1.527-1 Political organizations; generally
- § 1.527-2 Definitions
- § 1.527-3 Exempt function income
- § 1.527-4 Special rules for computation of political organization taxable income
- § 1.527-5 Activities resulting in gross income to an individual or political organization
- § 1.527-6 Inclusion of certain amounts in the gross income of an exempt organization which is not a political organization
- § 1.527-7 Newsletter funds
- § 1.527-8 Effective date; filing requirements; and miscellaneous provisions
- § 1.527-9 Special rule for principal campaign committees