Pub. L. 114-113, div. Q, tit. I, subtit. A, pt. 2, sec. 114 (as amended)

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

Year: 2026Length: 51 wordsOfficial source
SEC. 114. EXTENSION OF MODIFICATION OF TAX TREATMENT OF CERTAIN PAYMENTS TO CONTROLLING EXEMPT ORGANIZATIONS. (a) [26 U.S.C. 512] In general.—Section 512(b)(13)(E) is amended by striking clause (iv). (b) [26 U.S.C. 512 note] Effective Date.—The amendment made by this section shall apply to payments received or accrued after December 31, 2014.
Cross-references to the US Code
26 U.S.C. 51226 U.S.C. 512 note
Pub. L. 114-113, div. Q, tit. I, subtit. A, pt. 2, sec. 114 (as amended): EXTENSION OF MODIFICATION OF TAX TREATMENT OF CERTAIN PAYMENTS TO CONTROLLING EXEMPT ORGANIZATIONS. | Justis AI