Bill H.R. 1144
§ 277 Deductions incurred by certain membership organizations in transactions with members
- (a) Pub. L. 94–568 provided that the deductions provided by sections 243, 244, and 245 (relating to dividends received by…
§ 501 Exemption from tax on corporations, certain trusts, etc.
- (c)(7) Pub. L. 94–568, § 1(a), struck out requirement that clubs be “operated exclusively” for specified purposes but required…
- (g) Pub. L. 94–568, § 2(a), added subsec. (g) relating to prohibition of discrimination by certain social clubs.
- (i) Pub. L. 94–568, § 2(a), as amended by Pub. L. 95–600, § 703(g)(2)(A), added subsec. (i). Former subsec. (i)…
- (j) Pub. L. 94–568, § 2(a), as amended by Pub. L. 95–600, § 703(g)(2)(A), redesignated subsec. (i), relating to cross…
§ 512 Unrelated business taxable income
- (a)(3)(A) Pub. L. 94–568 provided that for purposes of the general rule, the deductions provided by sections 243, 244, and 245…