26Title 26The US tax code, read & explained

26 U.S.C. § 878

§ 878. Foreign educational, charitable, and certain other exempt organizations

27 words · amended 2 times

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No plain-English explainer yet. Below is the official text. Explainers are being added section by section.

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.