US Code

Tag: Tax Exemptions

  • 26-U.S.C.-503

    26-U.S.C.-503 §503 – Requirements For Exemption Pathway Title 26 > Subtitle A > Chapter 1 > Subchapter F > Part I > Section 503 Details Reference: Section 503 Legend: §503 – Requirements For Exemption USCode Year: 2013 Provision Content (a) Denial of exemption to organizations engaged in prohibited transactions (1) General rule (A) An organization described in section 501(c)(17) shall not be exempt from taxation…

  • Part VII – Certain Homeowners Associations

    Part VII – Certain Homeowners Associations Certain Homeowners Associations Pathway Title 26 > Subtitle A > Chapter 1 > Subchapter F > Part VII Details Reference: Part VII Legend: Certain Homeowners Associations USCode Year: 2013 Provision Content Amendments 1976—Pub. L. 94–455, title XXI, §2101(a), Oct. 4, 1976, 90 Stat. 1897, added part heading and analysis for part VII. U.S. Encyclopedia of Law Coverage…

  • Part VII – Certain Homeowners Associations

    Part VII – Certain Homeowners Associations Certain Homeowners Associations Pathway Title 26 > Subtitle A > Chapter 1 > Subchapter F > Part VII Details Reference: Part VII Legend: Certain Homeowners Associations USCode Year: 2013 Provision Content Amendments 1976—Pub. L. 94–455, title XXI, §2101(a), Oct. 4, 1976, 90 Stat. 1897, added part heading and analysis for part VII. U.S. Encyclopedia of Law Coverage…

  • 26-U.S.C.-527

    26-U.S.C.-527 §527 – Political Organizations Pathway Title 26 > Subtitle A > Chapter 1 > Subchapter F > Part VI > Section 527 Details Reference: Section 527 Legend: §527 – Political Organizations USCode Year: 2013 Provision Content (a) General rule A political organization shall be subject to taxation under this subtitle only to the extent provided in this section. A political organization shall be considered…

  • 26-U.S.C.-527

    26-U.S.C.-527 §527 – Political Organizations Pathway Title 26 > Subtitle A > Chapter 1 > Subchapter F > Part VI > Section 527 Details Reference: Section 527 Legend: §527 – Political Organizations USCode Year: 2013 Provision Content (a) General rule A political organization shall be subject to taxation under this subtitle only to the extent provided in this section. A political organization shall be considered…

  • Part II – Private Foundations

    Part II – Private Foundations Private Foundations Pathway Title 26 > Subtitle A > Chapter 1 > Subchapter F > Part II Details Reference: Part II Legend: Private Foundations USCode Year: 2013 Provision Content Amendments 1969—Pub. L. 91–172, title I, §101(a), Dec. 30, 1969, 83 Stat. 492, added part heading and analysis for part II. U.S. Encyclopedia of Law Coverage 26-U.S.C.-473 in the…

  • Part II – Private Foundations

    Part II – Private Foundations Private Foundations Pathway Title 26 > Subtitle A > Chapter 1 > Subchapter F > Part II Details Reference: Part II Legend: Private Foundations USCode Year: 2013 Provision Content Amendments 1969—Pub. L. 91–172, title I, §101(a), Dec. 30, 1969, 83 Stat. 492, added part heading and analysis for part II. U.S. Encyclopedia of Law Coverage 26-U.S.C.-473 in the…

  • 26-U.S.C.-514

    26-U.S.C.-514 §514 – Unrelated Debt-Financed Income Pathway Title 26 > Subtitle A > Chapter 1 > Subchapter F > Part III > Section 514 Details Reference: Section 514 Legend: §514 – Unrelated Debt-Financed Income USCode Year: 2013 Provision Content (a) Unrelated debt-financed income and deductions In computing under section 512 the unrelated business taxable income for any taxable year— (1) Percentage of income taken into…

  • 26-U.S.C.-514

    26-U.S.C.-514 §514 – Unrelated Debt-Financed Income Pathway Title 26 > Subtitle A > Chapter 1 > Subchapter F > Part III > Section 514 Details Reference: Section 514 Legend: §514 – Unrelated Debt-Financed Income USCode Year: 2013 Provision Content (a) Unrelated debt-financed income and deductions In computing under section 512 the unrelated business taxable income for any taxable year— (1) Percentage of income taken into…

  • Part V – Shipowners' Protection and Indemnity Associations

    Part V – Shipowners' Protection and Indemnity Associations Shipowners' Protection and Indemnity Associations Pathway Title 26 > Subtitle A > Chapter 1 > Subchapter F > Part V Details Reference: Part V Legend: Shipowners' Protection and Indemnity Associations USCode Year: 2013 Provision Content Amendments 1969—Pub. L. 91–172, title I, §101(a), Dec. 30, 1969, 83 Stat. 492, substituted PART V for PART IV as…