26 U.S.C. § 1381
Organizations to which part applies
# (a) In general
This part shall apply to— (1) any organization exempt from tax under section 521 (relating to exemption of farmers’ cooperatives from tax), and (2) any corporation operating on a cooperative basis other than an organization— (A) which is exempt from tax under this chapter, (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.
# (b) Tax on certain farmers’ cooperatives
An organization described in subsection (a)(1) shall be subject to the tax imposed by section 11.
# (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).
Source: view the official text
Cited by 35
- 26 CFR § 1.108(i)-1 — Deferred discharge of indebtedness income and deferred original issue discount deductions of C corporations.
- 26 CFR § 1.1362-2 — Termination of election.
- 26 CFR § 1.1382-3 — Taxable income of cooperatives; special deductions for exempt farmers' cooperatives.
- 26 CFR § 1.1400Z2(a)-1 — Deferring tax on capital gains by investing in opportunity zones.
- 26 CFR § 1.1502-3 — Consolidated tax credits.
- 26 CFR § 1.163(j)-4 — General rules applicable to C corporations (including REITs, RICs, and members of consolidated groups) and tax-exempt corporations.
- 26 CFR § 1.362-3 — Basis of importation property acquired in loss importation transaction.
- 26 CFR § 1.448-1 — Limitation on the use of the cash receipts and disbursements method of accounting.
- 26 CFR § 1.45R-1 — Definitions.
- 26 CFR § 1.46-1 — Determination of amount.
- 26 CFR § 1.46-3 — Qualified investment.
- 26 CFR § 1.46-4 — Limitations with respect to certain persons.
Show 23 more
- 26 CFR § 1.469-2T — Passive activity loss (temporary).
- 26 CFR § 1.48-4 — Election of lessor of new section 38 property to treat lessee as purchaser.
- 26 CFR § 1.50A-1 — Determination of amount.
- 26 CFR § 1.50B-5 — Limitations with respect to certain persons.
- 26 CFR § 1.52-3 — Limitations with respect to certain persons.
- 26 CFR § 1.6012-2 — Corporations required to make returns of income.
- 26 CFR § 1.6072-2 — Time for filing returns of corporations.
- 26 CFR § 1.6417-1 — Elective payment election of applicable credits.
- 26 CFR § 1.67-2T — Treatment of pass-through entities (temporary).
- 26 U.S.C. § 1382 — Taxable income of cooperatives
- 26 U.S.C. § 1385 — Amounts includible in patron’s gross income
- 26 U.S.C. § 40 — Alcohol, etc., used as fuel
- 26 U.S.C. § 40A — Biodiesel and renewable diesel used as fuel
- 26 U.S.C. § 45 — Electricity produced from certain renewable resources, etc.
- 26 U.S.C. § 45H — Credit for production of low sulfur diesel fuel
- 26 U.S.C. § 45Y — Clean electricity production credit
- 26 U.S.C. § 501 — Exemption from tax on corporations, certain trusts, etc.
- 26 U.S.C. § 52 — Special rules
- 26 U.S.C. § 521 — Exemption of farmers’ cooperatives from tax
- 26 U.S.C. § 56A — Adjusted financial statement income
- 26 U.S.C. § 6044 — Returns regarding payments of patronage dividends
- 26 U.S.C. § 6072 — Time for filing income tax returns
- 26 U.S.C. § 860E — Treatment of income in excess of daily accruals on residual interests
Nearby sections (25 sections)
- 1363 · Effect of election on corporation
- 1366 · Pass-thru of items to shareholders
- 1367 · Adjustments to basis of stock of shareholders, etc.
- 1368 · Distributions
- 1371 · Coordination with subchapter C
- 1372 · Partnership rules to apply for fringe benefit purposes
- 1373 · Foreign income
- 1374 · Tax imposed on certain built-in gains
- 1375 · Tax imposed when passive investment income of corporation having…
- 1377 · Definitions and special rule
- 1378 · Taxable year of S corporation
- 1379 · Transitional rules on enactment
- 1381 · Organizations to which part applies
- 1382 · Taxable income of cooperatives
- 1383 · Computation of tax where cooperative redeems nonqualified…
- 1385 · Amounts includible in patron’s gross income
- 1388 · Definitions; special rules
- 1391 · Designation procedure
- 1392 · Eligibility criteria
- 1393 · Definitions and special rules
- 1394 · Tax-exempt enterprise zone facility bonds
- 1396 · Empowerment zone employment credit
- 1397 · Other definitions and special rules
- 1397A · Increase in expensing under section 179
- 1397B · Nonrecognition of gain on rollover of empowerment zone…