SEC. 306. MODIFICATION OF TAX TREATMENT OF CERTAIN PAYMENTS TO CONTROLLING EXEMPT ORGANIZATIONS.(a) In General.—Clause (iv) of section 512(b)(13)(E) (relating to termination) is amended by striking “December 31, 2007” and inserting “December 31, 2009”.(b) Effective Date.—The amendment made by this section shall apply to payments received or accrued after December 31, 2007.122 STAT. 3869
Pub. L. 110-343, div. C, tit. III, sec. 306: MODIFICATION OF TAX TREATMENT OF CERTAIN PAYMENTS TO CONTROLLING EXEMPT ORGANIZATIONS. | Justis AI