§522 — Repealed. Pub. L. 87–834, § 17(b)(2), Oct. 16, 1962, 76 Stat. 1051]

94 cases·17 followed·6 distinguished·7 questioned·18 overruled·46 cited—18% support

Statute Text — 26 U.S.C. §522

[§ 522. Repealed. Pub. L. 87–834, § 17(b)(2), Oct. 16, 1962, 76 Stat. 1051] Section, act Aug. 16, 1954, ch. 736, 68A Stat. 177, related to tax on farmers’ cooperatives. Statutory Notes and Related Subsidiaries Effective Date of RepealRepeal applicable, except as otherwise provided, to taxable years of organizations described in section 1381(a) of this title beginning after Dec. 31, 1962, see section 17(c) of Pub. L. 87–834, set out as an Effective Date note under section 1381 of this title.

Treasury Regulations

Treas. Reg. §Treas. Reg. §1.522-1 Tax treatment of farmers' cooperative marketing and purchasing associations exempt under section 521
Treas. Reg. §Treas. Reg. §1.522-1(a) In general.
Treas. Reg. §Treas. Reg. §1.522-1(b) Meaning of terms.
Treas. Reg. §Treas. Reg. §1.522-1(c) Examples.
Treas. Reg. §Treas. Reg. §1.522-1(d) Returns of exempt cooperative associations.
Treas. Reg. §Treas. Reg. §1.522-1(i) §1.522-1(i)
Treas. Reg. §Treas. Reg. §1.522-2 Manner of taxation of cooperative associations subject to section 522
Treas. Reg. §Treas. Reg. §1.522-2(a) In general.
Treas. Reg. §Treas. Reg. §1.522-2(b) Cooperative association exempt from tax before January 1, 1952.
Treas. Reg. §Treas. Reg. §1.522-2(c) Deduction for dividends paid.
Treas. Reg. §Treas. Reg. §1.522-2(d) Deduction for amounts allocated from income not derived from patronage.
Treas. Reg. §Treas. Reg. §1.522-3 Patronage dividends, rebates, or refunds; treatment as to cooperative associations entitled to tax treatment under section 522
Treas. Reg. §Treas. Reg. §1.522-3(a) General rule.
Treas. Reg. §Treas. Reg. §1.522-3(b) Examples.
Treas. Reg. §Treas. Reg. §1.522-4 Taxable years affected

94 Citing Cases

John J. Mongogna & Michelle L. Mongogna, Petitioners T.C. Memo. 2025-89 · 2025

§ 522(c)(2)(B) (providing that exempt property remains subject to properly filed tax liens even though the underlying tax claim may have been discharged); 11 U.S.C. § 523 (codifying various exceptions to discharge under 11 U.S.C. § 727 including tax debts). Pre-petition claims are characterized as either secured or unsecured. See 11 U.S.C. § 506. U

Dolorosa Luciano-Salas, Petitioner · 2014

522(b)(3)(2006). On Schedule D - Creditors Holding Secured Claims she reported that Indymac and Wells Fargo held mortgages on the duplex.6 On Schedule I - Current Income ofIndividual Debtor(s) she reported receiving $2,200 ofmonthly income from real property, and on Schedule J - Current Expenditures ofIndividual Debtor(s) she reported monthly

Everett Associates, Inc., Petitioner T.C. Memo. 2012-143 · 2012

As the Supreme Court explained in Johnson v. Home State Bank, 501 U.S. 78, 84 (1991), a discharge ofpersonäl liability in bankruptcy "extinguishes only one mode of enforcing a claim--namely, an action against the debtor in personäm--while leaving intact another--namely, an action against the debtor in rem." See Connor v. United S

Vance L. Wadleigh, Petitioner · 2010

Prepetition property includes three types of property : (1) property you exempted from the bankruptcy estate under section 522 of the Bankruptcy Code ; (2) property - 9 - abandoned by the bankruptcy trustee under section 554 of the Bankruptcy Code ; and (3) property excluded from the bankruptcy estate under applicable law, as opposed to property you exempted from the bankruptcy estate .

Stuart A. Gross, Petitioner T.C. Memo. 2010-176 · 2010

522 allows a debtor to exempt from his bankruptcy estate certain property, including retirement funds, to ensure that the debtor has at least some property with which to make a fresh start . Carlson v . Commissioner, 116,'T.C. 87, 102 (2001)- . Property that is exempt from the bankruptcy estate pursuant to 11 U.S .C . sec . 522 is not availabl

Glenn Litwak, Petitioner T.C. Memo. 2009-292 · 2009

section 522(c)(2)(B.) (2000) and Connor v . United States , 27 F .3d 365, 366 (9th Cir . 1994) ("A preexisting lien on 4 Petitioner owed $18,812 .85 in November 2006 . - 13 - property, however, remains enforceable against that property even after an individual's personal liability has been discharged .")) . Even if petitioner's Federal income tax

Corrie Miles, Petitioner T.C. Memo. 2007-208 · 2007

522(c)(2)(B) (providing that exempt property remains subject to properly filed tax liens even though the underlying tax claim may have been discharged) ; Connor v . United States , 27 F.3d 365, 366 - 9 - (9th Cir . 1994) ("A preexisting lien on property, however, remains enforceable against that property even after an individual's personal li

Louis Fusaro, Petitioner T.C. Memo. 2003-345 · 2003

522(c)(2)(B) (2000), any property exempt from administration as part of the - 13 - bankruptcy’s estate is unavailable to the creditors of the debtor, including the IRS, after a bankruptcy discharge, unless the creditor filed a valid lien prior to the commencement of the bankruptcy case. Respondent acknowledges: The validity of the lien filing

Roderick E. & Jeanette S. Carlson, Petitioner 116 T.C. No. 9 · 2001

financial condition such that the sum of such entity’s debts is greater than all of such en- tity’s property, at a fair valuation, exclusive of–- (i) property transferred, concealed, or re- moved with intent to hinder, delay, or defraud such entity’s creditors; and (ii) property that may be exempted from prop- erty of the [bankruptcy] estate under section 522 of this title; * * * 1978 Bankruptcy Reform Act, sec.

Carlson v. Commissioner 116 T.C. 87 · 2001

rship, financial condition such that the sum of such entity’s debts is greater than all of such entity’s property, at a fair valuation, exclusive of— (i) property transferred, concealed, or removed with intent to hinder, delay, or defraud such entity’s creditors; and (ii) property that may be exempted from property of the [bankruptcy] estate under section 522 of this title; * * * Although there have been amendments to sec.

Judith K. Guerra, a.k.a. Judith Harvey, Petitioners 110 T.C. No. 20 · 1998

FURTHER ORDERED that, in accordance with 11 USC Section 349(b)(1) and (2), any transfer avoided under Section 522, 544, 545, 547, 548, 549 or 724(a) of Title 11 or preserved under Section 510(c)(2), 522(i)(2) or 551 of Title 11 is reinstated; any lien voided under Section 506(d) of Title 11 is reinstated; and any order, judgment, or transfer ordered under Section 522(i)(1), 542, 550, or 553 of Title 11 is vacated.

Donna C. Clevenger, Petitioner T.C. Memo. 1998-37 · 1998

522(d)(1) (Supp. II, 1978), as the residence of the debtor or a dependent of the debtor. Petitioner and her husband were discharged from bankruptcy on June 29, 1984. On November 2, 1989, petitioner wrote to the Internal Revenue Service Problem Resolution Office in Laguna Nigel, California, and requested audit reports. In response, on January 1

Guerra v. Commissioner 110 T.C. 271 · 1998

FURTHER ORDERED that, in accordance with 11 USC Section 349(b)(1) and (2), any transfer avoided under Section 522, 544, 545, 547, 548, 549 or 724(a) of Title 11 or preserved under Section 510(c)(2), 522(f)(2) or 551 of Title 11 is reinstated; any lien voided under Section 506(d) of Title 11 is reinstated; and any order, judgment, or transfer ordered under Section 522(f)(1), 542, 550, or 553 of Title 11 is vacated.

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