26 U.S. Code Part III - TAXATION OF BUSINESS INCOME OF CERTAIN EXEMPT ORGANIZATIONS

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There are 2 Updates Pending. Select the tab below to view.
Sec. 511. Imposition of tax on unrelated business income of charitable organizations, etc. [1]    So in original. Does not conform to section catchline. 512. Unrelated business taxable income. 513. Unrelated trade or business. 514. Unrelated debt-financed income. 515. Taxes of foreign countries and possessions of the United States.
Amendments

1969—Pub. L. 91–172, title I, §§ 101(a), 121 (d)(3)(C),Dec. 30, 1969, 83 Stat. 492, 548, substituted “PART III” for “PART II” as part designation and substituted “Unrelated debt-financed income” for “Business leases” in item 514.


Footnotes
[1]  So in original. Does not conform to section catchline.

The table below lists the classification updates, since Jan. 3, 2012, for the contained sections. If there are multiple sections, they are presented in section number order (original document order).

The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013

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26 USCDescription of ChangeSession YearPublic LawStatutes at Large
§ 512nt new2012112-240 [Sec.] 319(b)126 Stat. 2332
§ 5122012112-240 [Sec.] 319(a)126 Stat. 2331

 

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