FEDERAL · 36 U.S.C. · Chapter 701
Duty to maintain corporate and tax-exempt status
36 U.S.C. § 70108
Title36 — Patriotic and National Observances
Chapter701 — FLEET RESERVE ASSOCIATION
Current throughPub. L. 119-99
This text of 36 U.S.C. § 70108 (Duty to maintain corporate and tax-exempt status) 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
36 U.S.C. § 70108.
Text
(a)Corporate Status.—The corporation shall maintain its status as a corporation incorporated under the laws of Pennsylvania.
(b)Tax-Exempt Status.—The corporation shall maintain its status as an organization exempt from taxation under the Internal Revenue Code of 1986 (26 U.S.C. 1 et seq.).
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Related
§ 1
26 U.S.C. § 1
Source Credit
History
(Pub. L. 105–225, Aug. 12, 1998, 112 Stat. 1348; Pub. L. 106–398, §1 [[div. A], title X, §1087(g)(4)], Oct. 30, 2000, 114 Stat. 1654, 1654A–294.)
Editorial Notes
In subsection (a), the words "organized and" and "the State of" are omitted as unnecessary.
Editorial Notes
Amendments
2000—Subsec. (a). Pub. L. 106–398 substituted "Pennsylvania" for "Delaware".
Editorial Notes
Amendments
2000—Subsec. (a). Pub. L. 106–398 substituted "Pennsylvania" for "Delaware".
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Bluebook (online)
36 U.S.C. § 70108, Counsel Stack Legal Research, https://law.counselstack.com/usc/36/70108.