Bill H.R. 7581
§ 501 Exemption from tax on corporations, certain trusts, etc.
- (c)(12) Pub. L. 95–345 inserted provision relating to applicability of statutory provisions to mutual or cooperative telephone…
§ 509 Private foundation defined
- (e) Pub. L. 95–345 inserted provision relating to payments with respect to securities loans.
§ 512 Unrelated business taxable income
§ 514 Unrelated debt-financed income
- (c)(8) Pub. L. 95–345 added par. (8).
§ 851 Definition of regulated investment company
- (b)(2) Pub. L. 95–345 inserted provision relating to payments with respect to securities loans.
§ 1058 Transfers of securities under certain agreements
- Enacted § 1058
§ 1063 Cross references
§ 1382 Taxable income of cooperatives
- (g) Pub. L. 95–345 added subsec. (g).
§ 4940 Excise tax based on investment income
- (c)(2) Pub. L. 95–345 inserted provision relating to payments with respect to securities loans.