church tax inquiry

(2) Church tax inquiry The term “church tax inquiry” means any inquiry to a church (other than an examination) to serve as a basis for determining whether a church— (A) is exempt from tax under section 501(a) by reason of its status as a church, or (B) is carrying on an unrelated trade or business (within the meaning of section 513 ) or otherwise engaged in activities which may be subject to taxation under this title.

Source

26 USC § 7611(h)(2)


Scoping language

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