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TITLE 26 > Subtitle A > CHAPTER 1 > Subchapter N > PART II > Subpart A > § 878
NOTES:
Source
(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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