---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stA/ch1/schF/ptIV"
level: "part"
label: "Part IV"
heading: "Farmers’ Cooperatives"
release: "119-102"
url: "https://uscodex.org/usc/26/stA-ch1-schF-ptIV"
sections_count: 2
---

# Part IV — Farmers’ Cooperatives

Title 26 — Internal Revenue Code › Subtitle A — Income Taxes › Chapter 1 — Normal Taxes and Surtaxes › Subchapter F — Exempt Organizations

## Sections

- [§521. Exemption of farmers’ cooperatives from tax](/usc/26/521.md)
- [§522. Repealed.](/usc/26/522.md)