26 U.S.C. § 878
§ 878. Foreign educational, charitable, and certain other exempt organizations
No plain-English explainer yet. Below is the official text. Explainers are being added section by section.
History
Part of the code since 1954. Last changed December 30, 1969 by the Tax Reform Act of 1969.
Every change, newest first (3)
- December 30, 1969Tax Reform Act of 1969
- November 13, 1966Public Law 89-809
- August 16, 1954Internal Revenue Code of 1954 (original text)
The law as written
Current through Public Law 119-102. Amendment notes omitted.
For special provisions relating to foreign educational, charitable, and other exempt organizations, see sections 512(a) and 4948.