Pub. L. 112-240, tit. III, sec. 319

EXTENSION OF MODIFICATION OF TAX TREATMENT OF CERTAIN PAYMENTS TO CONTROLLING EXEMPT ORGANIZATIONS.

EnactedYear: 2013Length: 53 wordsOfficial source
SEC. 319. EXTENSION OF MODIFICATION OF TAX TREATMENT OF CERTAIN PAYMENTS TO CONTROLLING EXEMPT ORGANIZATIONS.(a) In General.—Clause (iv) of section 512(b)(13)(E) is amended by striking “December 31, 2011” and inserting “December 31, 2013”.126 STAT. 2332(b) Effective Date.—The amendment made by this section shall apply to payments received or accrued after December 31, 2011.
Pub. L. 112-240, tit. III, sec. 319: EXTENSION OF MODIFICATION OF TAX TREATMENT OF CERTAIN PAYMENTS TO CONTROLLING EXEMPT ORGANIZATIONS. | Justis AI