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. 1350(, , .)
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Historical and Revision Notes |
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Revised Section | Source (U.S. Code) | Source (Statutes at Large) |
70308 | 36:2214 (1st sentence). | Jan. 8, 1983, Pub. L. 97–427, § 15 (1st sentence), 96 Stat. 2267. |