26 U.S.C. 1The corporation shall maintain its status as an organization exempt from taxation under the Internal Revenue Code of 1986 ( et seq.).
Pub. L. 105–225112 Stat. 1419(, , .)
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Historical and Revision Notes |
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Revised Section | Source (U.S. Code) | Source (Statutes at Large) |
152708 | 36:1514 (1st sentence). | Dec. 2, 1980, Pub. L. 96–489, § 15 (1st sentence), 94 Stat. 2555. |