Sec. 105. Conforming amendments
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n ) Paragraph (4)(A) of section 501(n) of the Internal Revenue Code of 1986 is amended by inserting paragraph
(2)of before section 4944(c). b ) Paragraph
(1)of section 514(b) of the Internal Revenue Code of 1986 is amended by redesignating subparagraphs
(D)and
(E)as subparagraphs
(E)and
(F)and by inserting after subparagraph
(C)the following new subparagraph: any property owned or treated as owned by a private foundation by virtue of its having made an investment in an entity that has received a determination from the Internal Revenue Service pursuant to section 4944(c)(3), or by a court pursuant to section 7428(a), that such investments in such entity qualify as program-related investments; . d ) Paragraph
(3)of section 4943(d) of the Internal Revenue Code of 1986 is amended by striking or at the end of subparagraph (A), by redesignating subparagraph
(B)as subparagraph
(C)and by inserting after subparagraph
(A)the following new subparagraph: any program-related investment, as defined in section 4944(c)(2), or .