Code · BILL · 113th Congress · S. 2215 (Introduced in Senate) — To protect taxpayers from improper audits by the Internal Revenue Service. · Sec. 10

Sec. 10. Extension of declaratory judgment procedures to social welfare organizations

78 words·~1 min read·/bill/113/s/2215/is/section-10

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

Section 7428(a)(1) of the Internal Revenue Code of 1986 is amended by striking or at the end of subparagraph

(C)and by adding at the end 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 with respect to pleading filed after the date of the enactment of this Act.