Sec. 1381. Organizations to which part applies
- In general
This part shall apply to -
- any organization exempt from tax under section 521
(relating to exemption of farmers' cooperatives from tax), and
- any corporation operating on a cooperative basis other than
an organization -
- which is exempt from tax under this chapter,
- which is subject to the provisions of -
- part II of subchapter H (relating to mutual savings
banks, etc.), or
- subchapter L (relating to insurance companies), or
- which is engaged in furnishing electric energy, or
providing telephone service, to persons in rural areas.
- Tax on certain farmers' cooperatives
An organization described in subsection (a)(1) shall be subject
to the taxes imposed by section 11 or 1201.
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in sections 52, 860E, 1382, 1385,
6044, 6072 of this title; title 12 section 3019.
Web edition produced by John Walker