26 U.S.C. § 601
Repealed. Pub. L. 94–455, title XIX, § 1901(a)(85), Oct. 4, 1976, 90 Stat. 1778]
[repealed]
Notes of Decisions
Cited in 4
cases, 1938–2017 · leading case: Windham Land Trust v. Jeffords
Windham Land Trust v. Jeffords (2009)
“[¶ 3] The Conservation Easement covering the rear eighty-five acres of the property was created in 2003 when the Freeman Estate donated the Conservation Easement to the Windham Land Trust, an entity described in the Internal Revenue Code, 26 U.S.C.S. § 601 (c)(3) (2009). The…”
Citizens for Responsibility and Ethics in Washington v. Federal Election Commission (2017)
“-The IRS granted CHGO § 501(c)(4) tax-exempt status — which is reserved for nonprofit groups operated “exclusively for the promotion of social wel *385 fare,” see 26 U.S.C. § 601 (c)(4) — based on Mr. Canfield’s application.”
Wellsburg Unity Apartments, Inc. v. County Commission (1998)
“In order for real property to be exempt from ad valorem property taxation, a two-prong test must be met: (1) the corporation or other entity must be granted charitable status under 26 U.S.C. § 601 (c)(3) or 501(c)(4) as is provided in 110 C.”
Baldwin v. Commissioner of Internal Revenue (1938)
“§ 471 provides: “(a) If the Commissioner determines that there is a deficiency in respect of the tax-imposed by this subchapter [Chapter 3, Estate Tax], the Commissioner is authorized to send notice of such deficiency to the executor by registered mail.”
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