26 USC § 878 - Foreign educational, charitable, and certain other exempt organizations

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Current through Pub. L. 113-9. (See Public Laws for the current Congress.)

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

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

Source

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

The table below lists the classification updates, since Jan. 3, 2012, for this section. Updates to a broader range of sections may be found at the update page for containing chapter, title, etc.

The most recent Classification Table update that we have noticed was Wednesday, May 29, 2013

An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.

How To Use

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The Session Year indicates which session of Congress was responsible for the changes classified. The Congress number forms the first part of the Public Law number; each Congress has two sessions.

Abbreviations used in the Description of Change column:

An empty field implies a standard amendment.
"new" means a new section or new note, or all new text of an existing section or note.
"nt" means note.
"nt [tbl]" means note [table].
"prec" means preceding.
"fr" means a transfer from another section.
"to" means a transfer to another section.
"omitted" means the section is omitted.
"repealed" means the section is repealed.
"nt ed change" and "ed change" - See the Editorial Classification Change Table [pdf].

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General Reference

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26 USC	Description of Change	Session Year	Public Law	Statutes at Large

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26 USC § 878 - Foreign educational, charitable, and certain other exempt organizations

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