exempt status application materials

(5) Exempt status application materials For purposes of paragraph (1), the term “exempt status application materials” means the application for recognition of exemption under section 501 and any papers submitted in support of such application and any letter or other document issued by the Internal Revenue Service with respect to such application.

Source

26 USC § 6104(d)(5)

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Scoping language

None identified, default scope is assumed to be the parent (subchapter B) of this section.

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