§ 1381 Organizations to which part applies

OLRC 119-134 · eCFR 2026-10-19 · 2 regs · 2 amending Acts · cited by 13 sections

Enacted 1962 · Pub. L. 87-834 Amended · 2 Acts

196220042017(a) In general(b) Tax on certain farmers’ cooperatives(c) Cross reference
Connections Cited by 13 · Cites 3
+1 more
§ 1381 Organizations to which part applies
§ 1.1381-1 Organizations to which part applies.§ 1.1381-2 Tax on certain farmers' cooperatives.

(a) In general This part shall apply to—

Cases: Union Equity Coop. Exch. v. Commissioner, 58 T.C. 397 (1972)

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    (1) any organization exempt from tax under section 521 (relating to exemption of farmers’ cooperatives from tax), and

    Textual readingALL OF= This part applies
    “any organization exempt from tax under section 521 (relating to exemption of farmers’ cooperatives from tax)”
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      (2) any corporation operating on a cooperative basis other than an organization—

      Cases: Conway County Farmers Ass'n v. United States, 588 F.2d 592 (8th Cir. 1978)

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        (A) which is exempt from tax under this chapter,

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          (B) which is subject to the provisions of—

          (i) part II of subchapter H (relating to mutual savings banks, etc.), or

          (ii) subchapter L (relating to insurance companies), or

          (C) which is engaged in furnishing electric energy, or providing telephone service, to persons in rural areas.

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            (b) Tax on certain farmers’ cooperatives An organization described in subsection (a)(1) shall be subject to the tax imposed by section 11.

            Amended 2017
            • 2017 Pub. L. 115-97 Pub. L. 115–97 substituted “tax imposed by section 11” for “taxes imposed by section 11 or 1201”.

            (c) Cross reference For treatment of income from load loss transactions of organizations described in subsection (a)(2)(C), see section 501(c)(12)(H).

            Amended 2004