# 26 U.S.C. § 1381: Organizations to which part applies

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s1381>. Cite pinpoints as 26 U.S.C. § 1381(a)(1).

## § 1381(a) In general

This part shall apply to—

**§ 1381(a)(1)** any organization exempt from tax under section 521 (relating to exemption of farmers’ cooperatives from tax), and

**§ 1381(a)(2)** any corporation operating on a cooperative basis other than an organization—

**§ 1381(a)(2)(A)** which is exempt from tax under this chapter,

**§ 1381(a)(2)(B)** which is subject to the provisions of—

**§ 1381(a)(2)(B)(i)** part II of subchapter H (relating to mutual savings banks, etc.), or

**§ 1381(a)(2)(B)(ii)** subchapter L (relating to insurance companies), or

**§ 1381(a)(2)(C)** which is engaged in furnishing electric energy, or providing telephone service, to persons in rural areas.

## § 1381(b) Tax on certain farmers’ cooperatives

An organization described in subsection (a)(1) shall be subject to the tax imposed by section 11.

## § 1381(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).

## Regulations

- [Treas. Reg. § 1.1381-1](/26/reg/1.1381-1.md): Organizations to which part applies. (interprets § 1381)
- [Treas. Reg. § 1.1381-2](/26/reg/1.1381-2.md): Tax on certain farmers' cooperatives. (interprets § 1381)

## Leading cases

- [Conway County Farmers Ass'n v. United States, 588 F.2d 592 (8th Cir. 1978)](https://www.courtlistener.com/opinion/361314/conway-county-farmers-association-v-united-states/)
- [Union Equity Coop. Exch. v. Commissioner, 58 T.C. 397 (1972)](https://www.courtlistener.com/opinion/4703344/union-equity-cooperative-exchange-v-commissioner/)

## Connections

Cites: § 11 Tax imposed; § 501 Exemption from tax on corporations, certain trusts, etc.; § 521 Exemption of farmers’ cooperatives from tax

Cited by: § 40 Alcohol, etc., used as fuel; § 40A Biodiesel and renewable diesel used as fuel; § 45 Electricity produced from certain renewable resources, etc.; § 45H Credit for production of low sulfur diesel fuel; § 45Y Clean electricity production credit; § 52 Special rules; § 56A Adjusted financial statement income; § 501 Exemption from tax on corporations, certain trusts, etc.; § 860E Treatment of income in excess of daily accruals on residual interests; § 1382 Taxable income of cooperatives; § 1385 Amounts includible in patron’s gross income; § 6044 Returns regarding payments of patronage dividends; § 6072 Time for filing income tax returns

## Amendments

- 1962-10-16: [Pub. L. 87-834](/26/act/87-834.md), 76 Stat. 1045
- 2004-10-22: [Pub. L. 108-357](/26/act/108-357.md), 118 Stat. 1472
- 2017-12-22: [Pub. L. 115-97](/26/act/115-97.md), 131 Stat. 2097