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. 1450(, , .)
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Historical and Revision Notes |
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Revised Section | Source (U.S. Code) | Source (Statutes at Large) |
190309 | 36:5114 (1st sentence). | Oct. 23, 1992, Pub. L. 102–484, title XVIII, § 1835 (1st sentence), 106 Stat. 2586. |