US Code

Tag: Tax Exemptions

  • 26-U.S.C.-521

    26-U.S.C.-521 §521 – Exemption of Farmers' Cooperatives From Tax Pathway Title 26 > Subtitle A > Chapter 1 > Subchapter F > Part IV > Section 521 Details Reference: Section 521 Legend: §521 – Exemption of Farmers' Cooperatives From Tax USCode Year: 2013 Provision Content (a) Exemption from tax A farmers’ cooperative organization described in subsection (b)(1) shall be exempt from taxation under this subtitle…

  • 26-U.S.C.-530

    26-U.S.C.-530 §530 – Coverdell Education Savings Accounts Pathway Title 26 > Subtitle A > Chapter 1 > Subchapter F > Part VIII > Section 530 Details Reference: Section 530 Legend: §530 – Coverdell Education Savings Accounts USCode Year: 2013 Provision Content (a) General rule A Coverdell education savings account shall be exempt from taxation under this subtitle. Notwithstanding the preceding sentence, the Coverdell education savings…

  • 26-U.S.C.-528

    26-U.S.C.-528 §528 – Certain Homeowners Associations Pathway Title 26 > Subtitle A > Chapter 1 > Subchapter F > Part VII > Section 528 Details Reference: Section 528 Legend: §528 – Certain Homeowners Associations USCode Year: 2013 Provision Content (a) General rule A homeowners association (as defined in subsection (c)) shall be subject to taxation under this subtitle only to the extent provided in this…

  • 26-U.S.C.-529

    26-U.S.C.-529 §529 – Qualified Tuition Programs Pathway Title 26 > Subtitle A > Chapter 1 > Subchapter F > Part VIII > Section 529 Details Reference: Section 529 Legend: §529 – Qualified Tuition Programs USCode Year: 2013 Provision Content (a) General rule A qualified tuition program shall be exempt from taxation under this subtitle. Notwithstanding the preceding sentence, such program shall be subject to the…

  • Title 26 – Internal Revenue Code

    Title 26 – Internal Revenue Code Internal Revenue Code Pathway Title 26 Details Reference: Title 26 Legend: Internal Revenue Code USCode Year: 2013 Provision Content Act Aug. 16, 1954, ch. 736, 68A Stat. 3 The following tables have been prepared as aids in comparing provisions of the Internal Revenue Code of 1954 (redesignated the Internal…

  • Title 26 – Internal Revenue Code

    Title 26 – Internal Revenue Code Internal Revenue Code Pathway Title 26 Details Reference: Title 26 Legend: Internal Revenue Code USCode Year: 2013 Provision Content Act Aug. 16, 1954, ch. 736, 68A Stat. 3 The following tables have been prepared as aids in comparing provisions of the Internal Revenue Code of 1954 (redesignated the Internal…

  • 26-U.S.C.-513

    26-U.S.C.-513 §513 – Unrelated Trade Or Business Pathway Title 26 > Subtitle A > Chapter 1 > Subchapter F > Part III > Section 513 Details Reference: Section 513 Legend: §513 – Unrelated Trade Or Business USCode Year: 2013 Provision Content (a) General rule The term unrelated trade or business means, in the case of any organization subject to the tax imposed by section 511,…

  • 26-U.S.C.-513

    26-U.S.C.-513 §513 – Unrelated Trade Or Business Pathway Title 26 > Subtitle A > Chapter 1 > Subchapter F > Part III > Section 513 Details Reference: Section 513 Legend: §513 – Unrelated Trade Or Business USCode Year: 2013 Provision Content (a) General rule The term unrelated trade or business means, in the case of any organization subject to the tax imposed by section 511,…

  • 26-U.S.C.-509

    26-U.S.C.-509 §509 – Private Foundation Defined Pathway Title 26 > Subtitle A > Chapter 1 > Subchapter F > Part II > Section 509 Details Reference: Section 509 Legend: §509 – Private Foundation Defined USCode Year: 2013 Provision Content (a) General rule For purposes of this title, the term private foundation means a domestic or foreign organization described in section 501(c)(3) other than— (1) an…

  • 26-U.S.C.-509

    26-U.S.C.-509 §509 – Private Foundation Defined Pathway Title 26 > Subtitle A > Chapter 1 > Subchapter F > Part II > Section 509 Details Reference: Section 509 Legend: §509 – Private Foundation Defined USCode Year: 2013 Provision Content (a) General rule For purposes of this title, the term private foundation means a domestic or foreign organization described in section 501(c)(3) other than— (1) an…