Code · BILL · 113th Congress · H.R. 1 (Introduced in House) — To amend the Internal Revenue Code of 1986 to provide for comprehensive tax reform. · Sec. 6002

Sec. 6002. Declaratory judgments for 501(c)(4) organizations

74 words·~1 min read·/bill/113/hr/1/ih/section-6002

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501(c)(4) organizations Paragraph

(1)of section 7428(a) is amended by striking or at the end of subparagraph

(C)and by inserting after subparagraph

(D)the following new subparagraph: with respect to the initial classification or continuing classification of an organization described in section 501(c)(4) which is exempt from tax under section 501(a), or . The amendments made by this section shall apply to pleadings filed after the date of the enactment of this Act.