§ 878. Foreign educational, charitable, and certain other exempt organizations

Legislative history

Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.

1. 1954

   Aug. 16, 1954, ch. 736, 68A Stat. 282, § 877 · 68A Stat. 282

   Enacted · 26 U.S.C. § 878

   Aug. 16, 1954, ch. 736, 68A Stat. 282, § 877

   Source evidence

   Code source credit
   Aug. 16, 1954, ch. 736, 68A Stat. 282, § 877

2. 1969

   Tax Reform Act of 1969

   Pub. L. 91–172 title I § 101(j)(20) · 83 Stat. 487

   1. Substituted · 26 U.S.C. § 878

      Pub. L. 91–172 substituted provisions requiring reference to organizations in sections 512(a) and 4948 for provisions requiring reference to trusts in section 512(a)

   2. Struck · 26 U.S.C. § 878

      Pub. L. 91–172 struck out reference to unrelated business income

   Source evidence

   Code amendment note
   Pub. L. 91–172 substituted provisions requiring reference to organizations in sections 512(a) and 4948 for provisions requiring reference to trusts in section 512(a), and struck out reference to unrelated business income.

   Enacted provision · exact public law section
   (20) Section 878 (relating to foreign educational, charitable, and certain other exempt organizations) is amended by— (A) striking out “unrelated business income of”, and (B) striking out “trusts, see section 512(a)” and inserting in lieu thereof “organizations, see sections 512(a) and 4948”.

   Effective date note
   Amendment by Pub. L. 91–172 applicable to taxable years beginning after Dec. 31, 1969, see section 101(k)(2)(B) of Pub. L. 91–172, set out as an Effective Date note under section 4940 of this title.

2 of 3 references resolved to an enrolled provision · 1 partial