C12: 26 USC 1381 — Organizations to which part applies (2024 edition)
U.S. Government Publishing Office / Congress
- Tier: primary; type: federal
- Last opened and confirmed: October 16, 2026
- https://www.govinfo.gov/content/pkg/USCODE-2024-title26/html/USCODE-2024-title26-subtitleA-chap1-subchapT-partI-sec1381.htm
Read subchapter T scope and application of section 11 tax to section 521 organizations. Archived 2024 edition; compare IRS 2025 Form 1120-C instructions.