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§1381 — Organizations to which part applies

40 cases·5 followed·3 distinguished·2 overruled·30 cited—12% support

Statute Text — 26 U.S.C. §1381

(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).

Treasury Regulations

  • Treas. Reg. §Treas. Reg. §1.1381-1 Organizations to which part applies
  • Treas. Reg. §Treas. Reg. §1.1381-1(a) In general.
  • Treas. Reg. §Treas. Reg. §1.1381-1(b) Exceptions.
  • Treas. Reg. §Treas. Reg. §1.1381-2 Tax on certain farmers' cooperatives
  • Treas. Reg. §Treas. Reg. §1.1381-2(a) In general.
  • Treas. Reg. §Treas. Reg. §1.1381-2(b) Cross references.

40 Citing Cases

FOLLOWED Affiliated Foods, Inc., a Corporation, Petitioner 128 T.C. No. 7 · 2007

Introduction Section 1382 addresses the taxable income of cooperatives, such as petitioner, to which section 1381 applies (individually, .a subchapter T cooperative) .

Thwaites Terrace House Owners Corp., Petitioner T.C. Memo. 1996-406 · 1996

Background The issue for decision is whether petitioner, a section 216 cooperative housing corporation, is a cooperative under subchapter T (sections 13813-1388), as petitioner contends, or 3 Section 1381 provides in part: SEC.

Affiliated Foods, Inc. v. Commissioner 128 T.C. 62 · 2007

Introduction Section 1382 addresses the taxable income of cooperatives, such as petitioner, to which section 1381 applies (individually, a subchapter T cooperative).

Hotel 71 Mezz Lender LLC v. National Retirement Fund 778 F.3d 593 · Cir.
Board of Trustees of Trucking Employees of North Jersey Welfare Fund, Inc-Pension Fund v. Kero Leasing Corporation, a New Jersey Corporation Robert C. Holmes, a Proprietor, Individually, Jointly and Severally Holmes Leasing Company, a Proprietorship Robert C. Holmes v. Board of Trustees of Trucking Employees of North Jersey Welfare Fund, Inc.-Pension Fund Board of Trustees of Trucking Employees of North Jersey, Welfare Fund, Inc.-Pension Fund, Board of Trustees of Trucking Employees of North Jersey Welfare Fund, Inc-Pension Fund v. Kero Leasing Corporation, a New Jersey Corporation Robert C. Holmes, a Proprietor, Individually, Jointly and Severally Holmes Leasing Company, a Proprietorship Robert C. Holmes v. Board of Trustees of Trucking Employees of North Jersey Welfare Fund, Inc.-Pension Fund Robert C. Holmes 377 F.3d 288 · Cir.
Park Place, Inc. v. Commissioner 57 T.C. 767 · 1972
Terrance Berger and Donald Laxton v. Axa Network LLC and Equitable Life Assurance Society of the United States 459 F.3d 804 · Cir.
Liskowitz v. Astrue 559 F.3d 736 · Cir.
UFCW Local One Pension Fund v. Enivel Properties, LLC · Cir.
Central States Areas v. Pioneer Ranch Limite · Cir.
Certified Grocers of California, Ltd. v. Commissioner 88 T.C. 238 · 1987
Farmers Cooperative Co. v. Commissioner 85 T.C. 601 · 1985
Lamesa Cooperative Gin v. Commissioner 78 T.C. 894 · 1982
Sun Capital Partners III, LP v. New England Teamsters & Trucking Industry Pension Fund 724 F.3d 129 · Cir.
Pack Expo Services, LLC v. Central States Southeast and Southwest Areas Pensi · Cir.
Event Media Inc. v. Central States Southeast and Southwest Areas Pensi · Cir.
Central States Southeast and Southwest Areas v. Event Media Inc. 135 F.4th 529 · Cir.
Central States Southeast and Southwest Areas Pensi v. Pack Expo Services, LLC · Cir.
Pack Expo Services, LLC v. Central States Southeast and Southwest Areas Pensi · Cir.
Event Media Inc. v. Central States Southeast and Southwest Areas Pensi · Cir.
Central States Southeast and Southwest Areas v. Event Media Inc. · Cir.
Central States Southeast and Southwest Areas Pensi v. Pack Expo Services, LLC · Cir.
Gastronomical Workers Union Local 610 v. Dorado Beach Hotel Corp. 617 F.3d 54 · Cir.
Trustees of the Plumbers & Pipefitters National Pension Fund v. Plumbing Services, Inc. 791 F.3d 436 · Cir.
Board of Trustees of the IBT Local 863 Pension Fund v. C & S Wholesale Grocers, Inc. 802 F.3d 534 · Cir.
Max Trucking, LLC v. Liberty Mutual Insurance Corp. 802 F.3d 793 · Cir.
Central States Areas v. White, Gary L. · Cir.
Berger, Terrance v. AXA Network LLC · Cir.
Lora Liskowitz v. Michael Astrue · Cir.
Pension Benefit Guaranty Corp. v. Findlay Indus., Inc. 902 F.3d 597 · Cir.
Sun Capital Partners III, LP v. New England Teamsters & Trucki 943 F.3d 49 · Cir.
United States v. Vaello-Madero 956 F.3d 12 · Cir.
Sofco Erectors, Inc. v. Trustees of the Ohio Operating Eng'rs Pension Fund 15 F.4th 407 · Cir.
Central States, Southeast & Southwest Areas Pension Fund v. Scofbp, LLC 668 F.3d 873 · Cir.
Central States, Southeast and Southwest Areas Pension Fund, a Pension Trust, and Howard McDougall Trustee v. Gary L. White and Inge T. White 258 F.3d 636 · Cir.
The Pittston Company Buffalo Mining Company Clinchfield Coal Company Eastern Coal Corporation Elkay Mining Company Jewell Ridge Coal Corporation Kentland-Elkhorn Coal Corporation Meadow River Coal Company Pittston Coal Group Ranger Fuel Corporation v. United States of America, & Third Party v. Michael H. Holland, Trustee of the United Mine Workers of America Combined Benefit Fund United Mine Workers of America Combined Benefit Plan Elliot A. Segal, Trustee of the United Mine Workers of America Combined Benefit Fund William P. Hobgood, Trustee of the United Mine Workers of America Combined Benefit Fund Marty D. Hudson, Trustee of the United Mine Workers of America Combined Benefit Fund Thomas O.S. Rand, Trustee of the United Mine Workers of America Combined Benefit Fund Gail R. Wilensky, Trustee of the United Mine Workers of America Combined Benefit Fund Carl E. Van Horn, Trustee of the United Mine Workers of America Combined Benefit Fund Carlton R. Sickles, Trustee of the United Mine Workers of America Combined Benefit Fund, Third Party the Bituminous Coal Operators' Association, Incorporated, Intervenor, and International Union, United Mine Workers of America, Party in Interest. The Pittston Company Buffalo Mining Company Clinchfield Coal Company Eastern Coal Corporation Elkay Mining Company Jewell Ridge Coal Corporation Kentland-Elkhorn Coal Corporation Meadow River Coal Company Pittston Coal Group Ranger Fuel Corporation v. United States of America, & Third Party v. Michael H. Holland, Trustee of the United Mine Workers of America Combined Benefit Fund United Mine Workers of America Combined Benefit Plan Elliot A. Segal, Trustee of the United Mine Workers of America Combined Benefit Fund William P. Hobgood, Trustee of the United Mine Workers of America Combined Benefit Fund Marty D. Hudson, Trustee of the United Mine Workers of America Combined Benefit Fund Thomas O.S. Rand, Trustee of the United Mine Workers of America Combined Benefit Fund Gail R. Wilensky, Trustee of the United Mine Workers of America Combined Benefit Fund Carl E. Van Horn, Trustee of the United Mine Workers of America Combined Benefit Fund Carlton R. Sickles, Trustee of the United Mine Workers of America Combined Benefit Fund, Third Party the Bituminous Coal Operators' Association, Incorporated, Intervenor, and International Union, United Mine Workers of America, Party in Interest. The Pittston Company Buffalo Mining Company Clinchfield Coal Company Eastern Coal Corporation Elkay Mining Company Jewell Ridge Coal Corporation Kentland-Elkhorn Coal Corporation Meadow River Coal Company Pittston Coal Group Ranger Fuel Corporation v. United States of America, & Third Party v. Michael H. Holland, Trustee of the United Mine Workers of America Combined Benefit Fund United Mine Workers of America Combined Benefit Plan Elliot A. Segal, Trustee of the United Mine Workers of America Combined Benefit Fund William P. Hobgood, 4 Trustee of the United Mine Workers of America Combined Benefit Fund Marty D. Hudson, Trustee of the United Mine Workers of America Combined Benefit Fund Thomas O.S. Rand, Trustee of the United Mine Workers of America Combined Benefit Fund Gail R. Wilensky, Trustee of the United Mine Workers of America Combined Benefit Fund Carl E. Van Horn, Trustee of the United Mine Workers of America Combined Benefit Fund Carlton R. Sickles, Trustee of the United Mine Workers of America Combined Benefit Fund, Third Party and the Bituminous Coal Operators' Association, Incorporated International Union, United Mine Workers of America, Parties in Interest. The Pittston Company Buffalo Mining Company Clinchfield Coal Company Eastern Coal Corporation Elkay Mining Company Jewell Ridge Coal Corporation Kentland-Elkhorn Coal Corporation Meadow River Coal Company Pittston Coal Group Ranger Fuel Corporation v. United States of America, & Third Party Michael H. Holland, Trustee of the United Mine Workers of America Combined Benefit Fund United Mine Workers of America Combined Benefit Plan Elliot A. Segal, Trustee of the United Mine Workers of America Combined Benefit Fund William P. Hobgood, Trustee of the United Mine Workers of America Combined Benefit Fund Marty D. Hudson, Trustee of the United Mine Workers of America Combined Benefit Fund Thomas O.S. Rand, Trustee of the 6 United Mine Workers of America Combined Benefit Fund Gail R. Wilensky, Trustee of the United Mine Workers of America Combined Benefit Fund Carl E. Van Horn, Trustee of the United Mine Workers of America Combined Benefit Fund Carlton R. Sickles, Trustee of the United Mine Workers of America Combined Benefit Fund, Third Party and the Bituminous Coal Operators' Association, Incorporated International Union, United Mine Workers of America, Parties in Interest 368 F.3d 385 · Cir.
New York State Teamsters Conference Pension And Retirement Fund v. Express Services, Inc. 426 F.3d 640 · Cir.
Chicago Truck Drivers, Helpers & Warehouse Workers Union (Independent) Pension Fund v. CPC Logistics, Inc. 698 F.3d 346 · Cir.
New York State Teamsters Conference Pension & Retirement Fund v. Express Services, Inc. 426 F.3d 640 · Cir.
UFCW Local One Pension Fund v. Enivel Properties, LLC 791 F.3d 369 · Cir.

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