U.S. Code, Title 26, Internal Revenue Code

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Author: "U.S. Congress, Office of the Law Revision Counsel"

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§ 878. Foreign Educational, Charitable, and Certain Other Exempt Organizations

     For special provisions relating to foreign educational, charitable, and other exempt organizations, see sections 512(a) and 4948.

(Aug. 16, 1954, ch. 736, 68A Stat. 282, § 877; renumbered § 878, Pub. L. 89–809, title I, § 103(f)(1), Nov. 13, 1966, 80 Stat. 1551; amended Pub. L. 91–172, title I, § 101(j)(20), Dec. 30, 1969, 83 Stat. 528.)

Amendments

     1969—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.

Effective Date of 1969 Amendment

     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.

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Chicago: "U.S. Congress, Office of the Law Revision Counsel", "§ 878. Foreign Educational, Charitable, and Certain Other Exempt Organizations," U.S. Code, Title 26, Internal Revenue Code in U.S. Code, Title 26, Internal Revenue Code (Washington, D.C.: Government Printing Office, 2002), Original Sources, accessed June 25, 2024, http://www.originalsources.com/Document.aspx?DocID=4ZB4UFL4MLKKBNU.

MLA: "U.S. Congress, Office of the Law Revision Counsel". "§ 878. Foreign Educational, Charitable, and Certain Other Exempt Organizations." U.S. Code, Title 26, Internal Revenue Code, in U.S. Code, Title 26, Internal Revenue Code, Washington, D.C., Government Printing Office, 2002, Original Sources. 25 Jun. 2024. http://www.originalsources.com/Document.aspx?DocID=4ZB4UFL4MLKKBNU.

Harvard: "U.S. Congress, Office of the Law Revision Counsel", '§ 878. Foreign Educational, Charitable, and Certain Other Exempt Organizations' in U.S. Code, Title 26, Internal Revenue Code. cited in 2002, U.S. Code, Title 26, Internal Revenue Code, Government Printing Office, Washington, D.C.. Original Sources, retrieved 25 June 2024, from http://www.originalsources.com/Document.aspx?DocID=4ZB4UFL4MLKKBNU.