26-U.S.C.-878

§878 – Foreign Educational, Charitable, and Certain Other Exempt Organizations

Pathway

Title 26 > Subtitle A > Chapter 1 > Subchapter N > Part II > Subpart A > Section 878

Details

• Reference: Section 878
• Legend: §878 – Foreign Educational, Charitable, and Certain Other Exempt Organizations
• USCode Year: 2013

Provision Content

For special provisions relating to foreign educational, charitable, and other exempt organizations, see sections 512(a) and 4948.

(Aug. 16, 1954, ch. 736, 68A Stat. 282, §877; renumbered §878, Pub. L. 89–809, title I, §103(f)(1), Nov. 13, 1966, 80 Stat. 1551; amended Pub. L. 91–172, title I, §101(j)(20), Dec. 30, 1969, 83 Stat. 528.)

Amendments

1969—Pub. L. 91–172 substituted provisions requiring reference to organizations in sections 512(a) and 4948 for provisions requiring reference to trusts in section 512(a), and struck out reference to unrelated business income.

Effective Date of 1969 Amendment

Amendment by Pub. L. 91–172 applicable to taxable years beginning after Dec. 31, 1969, see section 101(k)(2)(B) of Pub. L. 91–172, set out as an Effective Date note under section 4940 of this title.

U.S. Encyclopedia of Law Coverage

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26-U.S.C.-873 in the Legal Encyclopedia: Liability

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