Sec. 319. EXTENSION OF MODIFICATION OF TAX TREATMENT OF CERTAIN PAYMENTS TO CONTROLLING EXEMPT ORGANIZATIONS

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## SEC. 319 EXTENSION OF MODIFICATION OF TAX TREATMENT OF CERTAIN PAYMENTS TO CONTROLLING EXEMPT ORGANIZATIONS ###

(a)In General Clause

(iv)of section 512(b)(13)(E) is amended by striking “December 31, 2011” and inserting “December 31, 2013”. ###

(b)Effective Date **[**[26 U.S.C. 512 note](/us/usc/t26/s512)**]** The amendment made by this section shall apply to payments received or accrued after December 31, 2011.

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U.S. Code

Unrelated business taxable income
§ 512

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Sec. 319

EXTENSION OF MODIFICATION OF TAX TREATMENT OF CERTAIN PAYMENTS TO CONTROLLING EXEMPT ORGANIZATIONS

U.S.C.§ 512

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