26 U.S.C. § 1381
Title 26
Chapter 1
Current through PL 116-220
~1 min read
Last updated: March 30, 2026
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Sections in this chapter
- § 1
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- § 25A
- § 25B
- § 25C
- § 25D
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- § 30
- § 30A
- § 30B
- § 30C
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- § 36A
- § 36B
- § 36C
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- § 40A
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- § 44
- § 44A
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- § 44C
- § 44D
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- § 44F
- § 44G
- § 44H
- § 45
- § 45A
- § 45B
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- § 48B
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- § 48D
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- § 50B
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- § 51A
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- § 54AA
- § 54F
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- § 139A
- § 139B
- § 139C
- § 139D
- § 139E
- § 139F
- § 139G
- § 139H
- § 140
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- § 179A
- § 179B
- § 179C
- § 179D
- § 179E
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- § 194A
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- § 198A
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- § 199A
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- § 245A
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- § 261
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- § 263A
- § 264
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- § 267A
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- § 269A
- § 269B
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- § 280A
- § 280B
- § 280C
- § 280D
- § 280E
- § 280F
- § 280G
- § 280H
- § 281
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- § 351
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- § 367
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- § 386
- § 395
- § 401
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- § 402A
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- § 404A
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- § 408A
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- § 409A
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- § 418D
- § 418E
- § 419
- § 419A
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- § 422A
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- § 453A
- § 453B
- § 453C
- § 454
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- § 457
- § 457A
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- § 468A
- § 468B
- § 469
- § 470
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- § 481
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- § 501
- § 502
- § 503
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- § 509
- § 511
- § 512
- § 513
- § 514
- § 515
- § 521
- § 522
- § 526
- § 527
- § 528
- § 529
- § 529A
- § 530
- § 531
- § 532
- § 533
- § 534
- § 535
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- § 537
- § 541
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- § 558
- § 561
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- § 564
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- § 601
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- § 613
- § 613A
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- § 691
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- § 701
- § 702
- § 703
- § 704
- § 705
- § 706
- § 707
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- § 731
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- § 737
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- § 817A
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- § 841
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- § 853
- § 853A
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- § 859
- § 860
- § 860A
- § 860B
- § 860C
- § 860D
- § 860E
- § 860F
- § 860G
- § 860L
- § 861
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- § 863
- § 864
- § 865
- § 871
- § 872
- § 873
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- § 875
- § 876
- § 877
- § 877A
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- § 881
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- § 891
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- § 901
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- § 909
- § 911
- § 912
- § 913
- § 927
- § 931
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- § 933
- § 934
- § 934A
- § 935
- § 936
- § 937
- § 943
- § 951
- § 951A
- § 952
- § 953
- § 954
- § 955
- § 956
- § 956A
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- § 1051
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- § 1054
- § 1055
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- § 1057
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- § 1059A
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- § 1103
- § 1111
- § 1201
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- § 1231
- § 1232B
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- § 1234B
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- § 1274A
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- § 1371
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- § 1374
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- § 1377
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- § 1379
- § 1381
- § 1382
- § 1383
- § 1385
- § 1388
- § 1391
- § 1392
- § 1393
- § 1394
- § 1396
- § 1397
- § 1397A
- § 1397B
- § 1397C
- § 1397D
- § 1397E
- § 1397F
- § 1398
- § 1399
- § 1400C
- § 1400J
§ 1381. Organizations to which part applies
- (a) 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) An organization described in subsection (a)(1) shall be subject to the tax imposed by section 11.
- (c) For treatment of income from load loss transactions of organizations described in subsection (a)(2)(C), see section 501(c)(12)(H).
Change History
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