clinic

(2) Clinic The term “clinic” includes— (A) a clinical program at an accredited law, business, or accounting school in which students represent low-income taxpayers in controversies arising under this title; and (B) an organization described in section 501(c) and exempt from tax under section 501(a) which satisfies the requirements of paragraph (1) through representation of taxpayers or referral of taxpayers to qualified representatives.

Source

26 USC § 7526(b)(2)


Scoping language

None identified. Default scope is assumed to be the entire title.
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