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Mail order form to:
Superintendent of Documents, U.S. Government Printing Office, Washington, D.C. 20402

There is enclosed $.

for

subscription(s) to the publications checked below:

FEDERAL REGISTER $50.00 domestic; $95.00 foreign ($5.00 monthly)
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Title 26–Internal Revenue

(This book contains Part 1, $$ 1.501 to 1.640)

Part

CHAPTER 1—Internal Revenue Service, Department of the Treasury (con

tinued)

1

CHAPTER HINTERNAL REVENUE SERVICE,
DEPARTMENT OF THE TREASURY

(Continued)

(Part 1, $$ 1.501 to 1.640)

SUBCHAPTER A—INCOME TAX (continued)

Page

Part 1

Income tax; taxable years beginning after December 31, 1953

(continued)

3

Supplementary Publication: Internal Revenue Service Looseleaf Regulations System.

Additional supplementary publications are issued covering Alcohol and Tobacco Tax Regulations, and Regulations Under Tax Conventions.

SUBCHAPTER A-INCOME TAX (Continued)

PART 1-INCOME TAX; TAXABLE YEARS BEGINNING AFTER DECEMBER 31,

1953 (Continued)

Normal Taxes and Surtaxes (continued)

EXEMPT ORGANIZATIONS

GENERAL RULE Sec. 1.501(a) Statutory provisions; exemption from tax on corporations; certain trusts,

etc. 1.501(a)-1 Exemption from taxation. 1.501(b) Statutory provisions; exemption from tax on corporations, certain trusts,

etc.; tax on unrelated business income, 1.501(c) (1) Statutory provisions; exemption from tax on corporations, certain

trusts, etc.; instrumentalities of the United States. 1.501(c) (2) Statutory provisions; exemption from tax on corporations, certain

trusts, etc.; corporations organized to hold title to property for exempt

organizations. 1.501(c)(2)-1 Corporations organized to hold title to property for exempt

organizations. 1.501(c)(3) Statutory provisions; exemption from tax on corporations, certain

trusts, etc.; corporations, and any community chest, fund, or foundation, organized and operated exclusively for religious, charitable, scientific, testing for public safety, Uterary, or educational purposes, or for the prevention of cruelty to

children or animals. 1.501(c)(3)-1 Organizations organized and operated for religious, charitable,

scientific, testing for public safety, literary, or educational purposes, or for

the prevention of cruelty to children or animals. 1.501(c)(4) Statutory provisions; exemption from tax on corporations, certain

trusts, etc.; civic organizations. 1.501(c) (4)-1 Civic organizations and local associations of employees.

Sec. 1.501(c)(5) Statutory provisions; exemption from tax on corporations, certain

trusts, etc.; labor, agricultural, and horticultural organizations. 1.501(c)(5)-1 Labor, agricultural, and horticultural organizations. 1.501(c)(6) Statutory provisions; exemption from tax on corporations, certain

trusts, etc.; business leagues, chambers of commerce, real estate boards, and

boards of trade. 1.501(C)(6)-1 Business leagues, chambers of commerce, real estate boards, and

boards of trade. 1.501(c)(7) Statutory provisions; exemption from tax on corporations, certain

trusts, etc.; social clubs. 1.501(c)(7)-1 Social clubs. 1.501(c)(8) Statutory provisions; exemption from tax on corporations, certain

trusts, etc.; fraternal beneficiary societies. 1.501(c)(8)-1 Fraternal beneficiary societies. 1.501(c) (9) Statutory provisions; exemption from tax on corporations, certain

trusts, etc.; voluntary employees' beneficiary associations. 1.501(c)(10) Statutory provisions; exemption from tax on corporations, certain

trusts etc.; certain fraternal beneficiary societies. 1.501(c) (10)-1 Certain fraternal beneficiary societies. 1.501(c) (11) Statutory provisions; exemption from tax on corporations, certain

trusts, etc.; teachers' retirement fund associations. 1.501(c) (12) Statutory provisions; exemption from tax on corporations, certain

trusts, etc.; local benevolent life insurance associations, mutual Irrigation and

telephone companies, and Uke organizations. 1.501(c) (12)-1 Local benevolent life insurance associations, mutual Irrigation

and telephone companies, and like organizations. 1.501(c)(13) Statutory provisions; exemption from tax on corporations, certain

trusts, etc.; cemetery companies. 1.501(c) (13)-1 Cemetery companies. 1.501(c) (14) Statutory provisions; exemption from tax on corporations, certain

trusts, etc.; credit unions. 1.501(c) (14)-1 Credit unions and mutual insurance funds. 1.501(c) (15) Statutory provisions; exemption from tax on corporations, certain

trusts, etc.; mutual insurance organizations other than we or marine. 1.501(c) (15)-1 Mutual Insurance companies or Associations. 1.501(c) (16) Statutory provisions; exemption from tax on corporations, certain

trusts, etc.; corporations organized to finance crop operations. 1.801(c) (16)-1 Corporations organized to Anance crop operations 1.501(c) (17) Statutory provisions; exemption from tax on corporations, certain

trusts, etc.; supplemental unemployment benefit trusts. 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) Statutory provisions; exemption from tax on corporations, certain

trusts, etc.; certain funded pension trusts. 1.501(c) (18)-1 Certain funded pension trusts. 1.501(d) Statutory provisions; exemption from tax on corporations, certain trusts,

etc.; religious and apostolic organiza tions. 1.501(d)-1 Religious and apostolic associations or corporations. 1.501(e) Statutory provisions; exemption from tax on corporations, certain trusts,

etc.; cross reference. 1.501(e)-1 Communist-controlled organizations. 1.502 Statutory provisions; feeder organizations. 1.502-1 Feeder organizations. 1.503(a) statutory provisions; requirements for exemption; denial of exemption

to organizations engaged in prohibited transactions. 1.503(a)-1 Denial of exemption to organizations engaged in prohibited

transactions. 1.503(b) Statutory provisions; requirements for exemption; organizations to

which section 503 applies. 1.503(C) Statutory provisions; requirements Ior exemption; prohibited

transactions. 1.503(c)-1 Probibited transactions. 1.503 (d) Statutory provisions; requirements for exemption; future status of organizations denied exemption.

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