26 U.S. Code § 1381 - Organizations to which part applies
An organization described in subsection (a)(1) shall be subject to the taxes imposed by section 11 or 1201.
For treatment of income from load loss transactions of organizations described in subsection (a)(2)(C), see section 501(c)(12)(H).
2004—Subsec. (c). Pub. L. 108–357 added subsec. (c).