26 U.S. Code Section 878 - Foreign educational, charitable, and certain other exempt organizations 2018

Section Text

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

Editorial Notes

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

Citation

26 U.S.C. § 878 (2018)


Disclaimer: Lawrina maintains this website to enhance public access to information about its activities. We make an effort to keep the information about codes timely and accurate. Please note that we cannot guarantee that the U.S.C 2018, Title 26, Subtitle a, Chapter 1, Subchapter n, Part II, Subpart a, Section 878 — Foreign educational, charitable, and certain other exempt organizations — exactly reproduces the officially adopted text.