For special provisions relating to foreign educational, charitable, and other exempt organizations, see sections 512(a) and 4948.
Aug. 16, 1954, ch. 73668A Stat. 282Pub. L. 89–809, title I, § 103(f)(1)80 Stat. 1551Pub. L. 91–172, title I, § 101(j)(20)83 Stat. 528(, , § 877; renumbered § 878, , , ; amended , , .)
Editorial Notes
Amendments
Pub. L. 91–1721969— 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
Pub. L. 91–172section 101(k)(2)(B) of Pub. L. 91–172section 4940 of this titleAmendment by applicable to taxable years beginning after , see , set out as an Effective Date note under .