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U.S. Code, Title 26, Internal Revenue Code
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General SummaryThe U.S. Code is a consolidation and codification by subject matter of the general and permanent laws of the United States. While every effort has been made to ensure that this reproduction of the Code is accurate, those using it for legal purposes should verify their results against the printed version of the Code available through the Government Printing Office.
CHAPTER 42—PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS
Subchapter Sec.1
A. Private foundations 4940
1 Section numbers editorially supplied.
B. Black lung benefit trusts 4951
C. Political expenditures of section 501(c)(3) organizations 4955
D. Failure by certain charitable organizations to meet certain qualification requirements 4958
E. Abatement of first and second tier taxes in certain cases 4961
1996—Pub. L. 104–168, title XIII, § 1311(c)(6), July 30, 1996, 110 Stat. 1478, struck out item for subchapter D "Abatement of first and second-tier taxes in certain cases" and added items for subchapters D and E.
1987—Pub. L. 100–203, title X, § 10712(c)(7), (9), Dec. 22, 1987, 101 Stat. 1330–467, substituted in chapter heading "AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS" for "BLACK LUNG BENEFIT TRUSTS", struck out item for subchapter C "Abatement of first and second tier taxes in certain cases", and added items for subchapters C and D.
1984—Pub. L. 98–369, div. A, title III, § 305(b)(3), July 18, 1984, 98 Stat. 784, substituted "Abatement of first and second tier taxes in certain cases" for "Abatement of second tier taxes where there is correction during correction period" in item for subchapter C.
1980—Pub. L. 96–596, § 2(c)(3), Dec. 24, 1980, 94 Stat. 3474, added item for subchapter C.
1978—Pub. L. 95–227, § 4(c)(2)(A), Feb. 10, 1978, 92 Stat. 22, in chapter heading inserted "; BLACK LUNG BENEFIT TRUSTS" after "FOUNDATIONS", and added items for subchapters A and B.
1969—Pub. L. 91–172, title I, § 101(b), Dec. 30, 1969, 83 Stat. 498, added chapter heading "PRIVATE FOUNDATIONS".
Chapter Referred to in Other Sections
This chapter is referred to in sections 170, 275, 509, 2055, 6104, 6161, 6211, 6212, 6213, 6214, 6344, 6405, 6501, 6503, 6511, 6512, 6684, 6862, 6871, 7422 of this title.
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Chicago: "U.S. Congress, Office of the Law Revision Counsel", "Chapter 42— Private Foundations; and Certain Other Tax-Exempt Organizations," U.S. Code, Title 26, Internal Revenue Code in U.S. Code, Title 26, Internal Revenue Code (Washington, D.C.: Government Printing Office, 2002), Original Sources, accessed December 21, 2024, http://originalsources.com/Document.aspx?DocID=KTRV1F5WDD8969N.
MLA: "U.S. Congress, Office of the Law Revision Counsel". "Chapter 42— Private Foundations; and Certain Other Tax-Exempt Organizations." U.S. Code, Title 26, Internal Revenue Code, in U.S. Code, Title 26, Internal Revenue Code, Washington, D.C., Government Printing Office, 2002, Original Sources. 21 Dec. 2024. http://originalsources.com/Document.aspx?DocID=KTRV1F5WDD8969N.
Harvard: "U.S. Congress, Office of the Law Revision Counsel", 'Chapter 42— Private Foundations; and Certain Other Tax-Exempt Organizations' in U.S. Code, Title 26, Internal Revenue Code. cited in 2002, U.S. Code, Title 26, Internal Revenue Code, Government Printing Office, Washington, D.C.. Original Sources, retrieved 21 December 2024, from http://originalsources.com/Document.aspx?DocID=KTRV1F5WDD8969N.
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