Sec. 114. EXTENSION OF MODIFICATION OF TAX TREATMENT OF CERTAIN PAYMENTS TO CONTROLLING EXEMPT ORGANIZATIONS

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## SEC. 114 EXTENSION OF MODIFICATION OF TAX TREATMENT OF CERTAIN PAYMENTS TO CONTROLLING EXEMPT ORGANIZATIONS ###

(a)In general **[**[26 U.S.C. 512](/us/usc/t26/s512)**]** Section 512(b)(13)(E) is amended by striking clause (iv). ###

(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, 2014.

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U.S. Code

Unrelated business taxable income
§ 512

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Sec. 114

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

U.S.C.§ 512

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