§ 6033(a)(3)(C)(vi)

organization excepted from filing

UNDECIDED

0 of 2 settled

  1. 1

    § 6033(a)(3)(C)(vi)

    ALL OF
    “an organization described in section 501(c)(1)” needs Step 2 Listed in § 501(c)(1) UNDECIDED
    “such organization is a corporation wholly owned by the United States or any agency or instrumentality thereof, or a wholly-owned subsidiary of such a corporation”
  2. 2

    § 501(c)(1)

    Listed in § 501(c)(1)

    ANY OF

    Any corporation organized under Act of Congress which is an instrumentality of the United States but only if such corporation—

    “is exempt from Federal income taxes— under such Act as amended and supplemented before July 18, 1984, or under this title without regard to any provision of law which is not contained in this title and which is not contained in a revenue Act, or” § 501(c)(1)(A)
    “is described in subsection (l).” § 501(c)(1)(B)