26 CFR · Internal Revenue
§ 1.501(c)(16)-1 — Corporations organized to finance crop operations.
26 CFR § 1.501(c)(16)-1
This text of 26 C.F.R. § 1.501(c)(16)-1 (Corporations organized to finance crop operations.) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 C.F.R. § 1.501(c)(16)-1 (2026).
Text
§ 1.501(c)(16)-1 Corporations organized to finance crop operations.
A corporation organized by a farmers' cooperative marketing or purchasing association, or the members thereof, for the purpose of financing the ordinary crop operations of such members or other producers is exempt, provided the marketing or purchasing association is exempt under section 521 and the financing corporation is operated in conjunction with the marketing or purchasing association. The provisions of § 1.521-1 relating to a reserve or surplus and to capital stock shall also apply to corporations coming under this section.
Free access — add to your briefcase to read the full text and ask questions with AI
Related
Nearby Sections
11
§ 1.501(c)(10)-1
Certain fraternal beneficiary societies.§ 1.501(c)(12)-1
Local benevolent life insurance associations, mutual irrigation and telephone companies, and like organizations.§ 1.501(c)(13)-1
Cemetery companies and crematoria.§ 1.501(c)(14)-1
Credit unions and mutual insurance funds.§ 1.501(c)(15)-1
Mutual insurance companies or associations.§ 1.501(c)(16)-1
Corporations organized to finance crop operations.§ 1.501(c)(17)-1
Supplemental unemployment benefit trusts.§ 1.501(c)(17)-2
General rules.§ 1.501(c)(17)-3
Relation to other sections of the Code.§ 1.501(c)(18)-1
Certain funded pension trusts.§ 1.501(c)(19)-1
War veterans organizations.Cite This Page — Counsel Stack
Bluebook (online)
26 C.F.R. § 1.501(c)(16)-1, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/1/1.501(c)(16)-1.