Notes on 26 U.S.C. § 508 : US Code - Notes

Search Notes on 26 U.S.C. § 508 : US Code - Notes

(Added Pub. L. 91-172, title I, Sec. 101(a), Dec. 30, 1969, 83
Stat. 494; amended Pub. L. 94-455, title XIX, Secs. 1901(a)(71),
(b)(8)(E), 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1776, 1794, 1834;
Pub. L. 108-357, title IV, Sec. 413(c)(30), Oct. 22, 2004, 118
Stat. 1509.)
AMENDMENTS
2004 - Subsec. (d)(1), (2). Pub. L. 108-357 struck out
"556(b)(2)," after "545(b)(2),".
1976 - Subsec. (a). Pub. L. 94-455, Sec. 1901(a)(71)(A), struck
out last sentence providing that for purposes of paragraph (2), the
time prescribed for giving notice under this subsection shall not
expire before the 90th day after the day on which regulations first
prescribed under this subsection become final.
Subsec. (a)(1), (2). Pub. L. 94-455, Sec. 1906(b)(13)(A), struck
out "or his delegate" in three places after "Secretary".
Subsec. (b). Pub. L. 94-455, Secs. 1901(a)(71)(A),
1906(b)(13)(A), struck out "or his delegate" in two places after
"Secretary" and "The time prescribed for giving notice under this
subsection shall not expire before the 90th day after the day on
which regulations first prescribed under this subsection become
final" after "a private foundation".
Subsec. (c)(2). Pub. L. 94-455, Sec. 1906(b)(13)(A), struck out
"or his delegate" after "Secretary".
Subsec. (c)(2)(A). Pub. L. 94-455, Sec. 1901(b)(8)(E),
substituted "(A) educational organizations described in section
170(b)(1)(A)(ii), and" for "(A) educational organizations which
normally maintain a regular faculty and curriculum and normally
have a regularly enrolled body of pupils or students in attendance
at the place where their educational activities are regularly
carried on; and" after "(b) or both - ".
Subsec. (c)(2)(B). Pub. L. 94-455, Sec. 1906(b)(13)(A), struck
out "or his delegate" after "Secretary".
Subsec. (d)(2)(A). Pub. L. 94-455, Sec. 1901(a)(71)(C),
substituted "(e)(2)" for "(e)(2)(B) and (C)" after "regard to
subsection".
Subsec. (d)(3). Pub. L. 94-455, Sec. 1906(b)(13)(A), struck out
"or his delegate" after "Secretary".
Subsec. (e)(2)(A). Pub. L. 94-455, Sec. 1901(a)(71)(B), struck
out subpar. (A) relating to taxable years beginning before 1972,
and redesignated subpars. (B) and (C) as (A) and (B), respectively.
Subsec. (e)(2)(B). Pub. L. 94-455, Sec. 1901(a)(71)(B),
redesignated subpar. (C) as (B) and substituted "(A)" for "(B)"
after "described in subparagraph".
Subsec. (e)(2)(C). Pub. L. 94-455, Sec. 1901(a)(71)(B),
redesignated subpar. (C) as (B).
EFFECTIVE DATE OF 2004 AMENDMENT
Amendment by Pub. L. 108-357 applicable to taxable years of
foreign corporations beginning after Dec. 31, 2004, and to taxable
years of United States shareholders with or within which such
taxable years of foreign corporations end, see section 413(d)(1) of
Pub. L. 108-357, set out as an Effective and Termination Dates of
2004 Amendments note under section 1 of this title.
EFFECTIVE DATE OF 1976 AMENDMENT
Amendment by section 1901(a)(71)(A)-(C), (b)(8)(E) of Pub. L. 94-
455 applicable with respect to taxable years beginning after Dec.
31, 1976, see section 1901(d) of Pub. L. 94-455, set out as a note
under section 2 of this title.
EFFECTIVE DATE
Section effective Jan. 1, 1970, except that subsecs. (a), (b),
and (c) effective Oct. 9, 1969, see section 101(k)(1), (3) of Pub.
L. 91-172, set out as a note under section 4940 of this title.
SAVINGS PROVISION
Limits on inclusion of provisions inconsistent with subsec. (e)
of this section in governing instruments, see section 101(l)(6) of
Pub. L. 91-172, set out as a note under section 4940 of this title.