Title III of the Federal Credit Union Act is classified generally to subchapter III (В§вЂЇ1795 et seq.) of chapter 14 of Title 12, Banks and Banking. The Federal Credit Union Act, referred to in subsec. (c)(29)(A), (B)(ii), is classified to section 18042 of Title 42, The Public Health and Welfare. Section 1322 of the Patient Protection and Affordable Care Act, referred to in subsec. (c)(28), is classified to section 231n(j) of Title 45, Railroads. Section 15(j) of the Railroad Retirement Act of 1974, referred to in subsec. (c)(27)(B)(iii)(I), is the date of enactment of Pub. The date of enactment of this subparagraph, referred to in subsec. (c)(24), is the date of enactment of title XI of Pub. The date of the enactment of the Single-Employer Pension Plan Amendments Act of 1986, referred to in subsec. (c)(24), was classified to section 1349 of Title 29, prior to its repeal by Pub. Section 4049 of the Employee Retirement Income Security Act of 1974, referred to in subsec. Section 4223 of the Employee Retirement Income Security Act of 1974, referred to in subsec. For complete classification of this Act to the Code, see Short Title note set out under section 801 of Title 30 and Tables.

Part C of title IV of the Act is classified generally to part C (В§вЂЇ931 et seq.) of subchapter IV of chapter 22 of Title 30, Mineral Lands and Mining. The Federal Mine Safety and Health Act of 1977, referred to in subsec. Section 831(b)(2)(B)(ii), referred to in subsec. For complete classification of this Act to the Code, see Short Title note set out under section 5121 of Title 42 and Tables. 143, which is classified principally to chapter 68 (В§вЂЇ5121 et seq.) of Title 42, The Public Health and Welfare. Stafford Disaster Relief and Emergency Assistance Act, referred to in subsec. (c)(12)(H)(vii), is the date of enactment of Pub. The date of the enactment of this subparagraph, referred to in subsec. Section 311 of the Act was classified to section 940a of Title 7 prior to repeal by Pub.

(c)(12)(B)(iv), are classified to sections 936a and 936b, respectively, of Title 7, Agriculture. Sections 306A and 306B of the Rural Electrification Act of 1936, referred to in subsec.

Exemption shall not be denied any such corporation because it has capital stock, if the dividend rate of such stock is fixed at not to exceed the legal rate of interest in the State of incorporation or 8 percent per annum, whichever is greater, on the value of the consideration for which the stock was issued, and if substantially all such stock (other than nonvoting preferred stock, the owners of which are not entitled or permitted to participate, directly or indirectly, in the profits of the corporation, on dissolution or otherwise, beyond the fixed dividends) is owned by such association, or members thereof nor shall exemption be denied any such corporation because there is accumulated and maintained by it a reserve required by State law or a reasonable reserve for any necessary purpose. Corporations organized by an association subject to part IV of this subchapter or members thereof, for the purpose of financing the ordinary crop operations of such members or other producers, and operated in conjunction with such association.

Irc tax