FEDERAL · 26 U.S.C. · Chapter 1
Foreign educational, charitable, and certain other exempt organizations
26 U.S.C. § 878
Title26 — Internal Revenue Code
Chapter1 — NORMAL TAXES AND SURTAXES
SubchapterN
PartII
Current throughPub. L. 119-99
This text of 26 U.S.C. § 878 (Foreign educational, charitable, and certain other exempt organizations) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 U.S.C. § 878.
Text
Foreign educational, charitable, and certain other exempt organizations
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Source Credit
History
(Aug. 16, 1954, ch. 736, 68A Stat. 282, §877; renumbered §878, Pub. L. 89–809, title I, §103(f)(1), Nov. 13, 1966, 80 Stat. 1551; amended Pub. L. 91–172, title I, §101(j)(20), Dec. 30, 1969, 83 Stat. 528.)
Editorial Notes
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.
Statutory Notes and Related Subsidiaries
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.
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.
Statutory Notes and Related Subsidiaries
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.
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26 U.S.C. § 878, Counsel Stack Legal Research, https://law.counselstack.com/usc/26/878.