SubChapter F. Exempt Organizations, Chapter 1. NORMAL TAXES AND SURTAXES, SubTitle A. Income Taxes, Title 26. INTERNAL REVENUE CODE, United States Code

United States Code (Last Updated: May 24, 2014)

Title 26. INTERNAL REVENUE CODE

SubTitle A. Income Taxes

Chapter 1. NORMAL TAXES AND SURTAXES

SubChapter F. Exempt Organizations

Part I. GENERAL RULE

Part II. PRIVATE FOUNDATIONS

Part III. TAXATION OF BUSINESS INCOME OF CERTAIN EXEMPT ORGANIZATIONS

Part IV. FARMERS’ COOPERATIVES

Part V. SHIPOWNERS’ PROTECTION AND INDEMNITY ASSOCIATIONS

Part VI. POLITICAL ORGANIZATIONS

Part VII. CERTAIN HOMEOWNERS ASSOCIATIONS

Part VIII. HIGHER EDUCATION SAVINGS ENTITIES

Amendments

1997—Pub. L. 105–34, title II, § 211(e)(1)(B), Aug. 5, 1997, 111 Stat. 812, substituted “Higher education savings entities” for “Qualified State tuition programs” in part VIII heading.

1996—Pub. L. 104–188, title I, § 1806(b)(2), Aug. 20, 1996, 110 Stat. 1898, added part VIII heading.

1976—Pub. L. 94–455, title XXI, § 2101(d), Oct. 4, 1976, 90 Stat. 1899, added part VII heading.

1975—Pub. L. 93–625, § 10(d), Jan. 3, 1975, 88 Stat. 2119, added part VI heading.

1969—Pub. L. 91–172, title I, § 101(j)(58), Dec. 30, 1969, 83 Stat. 532, added part II heading, and redesignated former parts II, III and IV as parts III, IV and V, respectively.