26 USC Subtitle A, CHAPTER 1, Subchapter F: Front Matter
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26 USC Subtitle A, CHAPTER 1, Subchapter F: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter F-Exempt Organizations
Jump To: MiscellaneousAmendments

Subchapter F-Exempt Organizations

Part
I.
General rule.
II.
Private foundations.
III.
Taxation of business income of certain exempt organizations.
IV.
Farmers' cooperatives.
V.
Shipowners' protection and indemnity associations.
VI.
Political organizations.
VII.
Certain homeowners associations.
VIII.
Certain Savings Entities 1

        


Editorial Notes

Amendments

2018- Pub. L. 115–141, div. U, title IV, §401(a)(121), Mar. 23, 2018, 132 Stat. 1190 , substituted "Certain Savings Entities" for "Certain Savings Entities." in part VIII heading.

2014- Pub. L. 113–295, div. B, title I, §102(e)(5), Dec. 19, 2014, 128 Stat. 4062 , substituted "Certain Savings Entities" for "Higher education savings entities" in part VIII heading.

1997- Pub. L. 105–34, title II, §211(e)(1)(B), Aug. 5, 1997, 111 Stat. 812 , substituted "Higher education savings entities" for "Qualified State tuition programs" in part VIII heading.

1996- Pub. L. 104–188, title I, §1806(b)(2), Aug. 20, 1996, 110 Stat. 1898 , added part VIII heading.

1976- Pub. L. 94–455, title XXI, §2101(d), Oct. 4, 1976, 90 Stat. 1899 , added part VII heading.

1975- Pub. L. 93–625, §10(d), Jan. 3, 1975, 88 Stat. 2119 , added part VI heading.

1969- Pub. L. 91–172, title I, §101(j)(58), Dec. 30, 1969, 83 Stat. 532 , added part II heading, and redesignated former parts II, III and IV as parts III, IV and V, respectively.

1 So in original. Probably should be "Certain savings entities."