existing Blue Cross or Blue Shield organization

(2)The term “existing Blue Cross or Blue Shield organization” means any Blue Cross or Blue Shield organization if— (A)such organization was in existence on, (B)such organization is determined to be exempt from tax for its last taxable year beginning before, and (C)no material change has occurred in the operations of such organization or in its structure after, and before the close of the taxable year.

Source

26 USC § 833(c)(2)


Scoping language

None: Default is title Scope
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