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NOTES:
Part
I.
General rule.
II.
Private foundations.
III.
Taxation of business income of certain exempt organizations.
IV.
Farmers’ cooperatives.
V.
Shipowners’ protection and indemnity associations.
VI.
Political organizations.
VII.
Certain homeowners associations.
VIII.
Higher education savings entities.
Amendments
1997—Pub. L. 105–34, title II, § 211(e)(1)(B), Aug. 5, 1997, 111 Stat. 812, substituted “Higher education savings entities” for “Qualified State tuition programs” in part VIII heading.
1996—Pub. L. 104–188, title I, § 1806(b)(2), Aug. 20, 1996, 110 Stat. 1898, added part VIII heading.
1976—Pub. L. 94–455, title XXI, § 2101(d), Oct. 4, 1976, 90 Stat. 1899, added part VII heading.
1975—Pub. L. 93–625, § 10(d), Jan. 3, 1975, 88 Stat. 2119, added part VI heading.
1969—Pub. L. 91–172, title I, § 101(j)(58), Dec. 30, 1969, 83 Stat. 532, added part II heading, and redesignated former parts II, III and IV as parts III, IV and V, respectively.
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