US (United States) Code. Title 26. Subtitle D: Miscellaneous Excise Taxes. Chapter 41: Public Charities

Codificación normativa de EEUU (Estados Unidos) Legislación Federal estadounidense # Internal revenue code

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-CITE-

26 USC CHAPTER 41 - PUBLIC CHARITIES 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle D - Miscellaneous Excise Taxes

CHAPTER 41 - PUBLIC CHARITIES

-HEAD-

CHAPTER 41 - PUBLIC CHARITIES

-MISC1-

Sec.

4911. Tax on excess expenditures to influence legislation.

4912. Tax on disqualifying lobbying expenditures of certain

organizations.

AMENDMENTS

1987 - Pub. L. 100-203, title X, Sec. 10714(d), Dec. 22, 1987,

101 Stat. 1330-471, added item 4912.

PRIOR PROVISIONS

The provisions of a prior chapter 41, Interest Equalization Tax,

were set out as follows:

Subchapter A, Acquisitions of foreign stock and debt

obligations, comprising sections 4911 to 4920.

Subchapter B, Acquisition by commercial banks, comprising

section 4931.

Prior sections 4911 to 4922 and 4931 were repealed by Pub. L.

94-455, Sec. 1904(a)(21)(A), Oct. 4, 1976, 90 Stat. 1814, effective

with respect to acquisitions of stock and debt obligations made

after June 30, 1974. See section 1904(a)(21)(B), set out as an

Effective Date of Repeal of Prior Provisions note below.

The subject matter of the prior provisions is as follows:

Section 4911, added Pub. L. 88-563, Sec. 2(a), Sept. 2, 1964, 78

Stat. 809; amended Pub. L. 89-243, Secs. 2, 3(a)(1), (b), Oct. 9,

1965, 79 Stat. 954; Pub. L. 90-59, Secs. 2, 3(a), July 31, 1967, 81

Stat. 145; Pub. L. 91-50, Aug. 2, 1969, 83 Stat. 86; Pub. L. 91-65,

Sec. 2, Aug. 25, 1969, 83 Stat. 105; Pub. L. 91-128, Secs. 2, 3,

Nov. 26, 1969, 83 Stat. 261, 262; Pub. L. 92-9, Sec. 2, Apr. 1,

1971, 85 Stat. 13; Pub. L. 93-17, Sec. 2, Apr. 10, 1973, 87 Stat.

12, imposed a tax on each acquisition by a United States person of

stock of a foreign issuer or a debt obligation of a foreign

obligor, if such obligation had a period remaining to maturity of 1

year or more and provided for modification of tax rate by executive

order, rate tables, rates during interim period, rules and

regulations, persons liable for tax, and termination date, that no

tax shall be imposed on any acquisition made after June 30, 1974.

Section 4912, added Pub. L. 88-563, Sec. 2(a), Sept. 2, 1964, 78

Stat. 810; amended Pub. L. 89-243, Sec. 4(m)(3), Oct. 9, 1965, 79

Stat. 963; Pub. L. 90-59, Sec. 5(a)(1), July 31, 1967, 81 Stat.

157; Pub. L. 91-128, Sec. 4(a)(1), Nov. 26, 1969, 83 Stat. 263;

Pub. L. 92-9, Sec. 3(a)(1), Apr. 1, 1971, 85 Stat. 14; Pub. L.

93-17, Sec. 3(e), Apr. 10, 1973, 87 Stat. 17, defined term

"acquisition" and provided special rules to be applied to certain

transfers to foreign trusts, foreign corporations and partnerships,

foreign branches, acquisitions from domestic corporations or

partnerships formed or availed of to obtain funds for foreign

issuer or obligor, and reorganization exchanges.

Section 4913, added Pub. L. 88-563, Sec. 2(a), Sept. 12, 1964, 78

Stat. 812, imposed general and special limitations on tax on

certain acquisitions relating to stock or debt obligations acquired

by surrender, extensions, renewals, and exercises, transfers which

are deemed acquisitions and acquisitions by certain domestic

corporations and partnerships.

Section 4914, added Pub. L. 88-563, Sec. 2(a), Sept. 2, 1964, 78

Stat. 813; amended Pub. L. 89-44, title IV, Sec. 405(d), June 21,

1965, 79 Stat. 149; Pub. L. 89-243, Secs. 3(a)(2), (3),

4(a)(1)-(3), (b)-(f)(2), (g), (h)(1), Oct. 9, 1965, 79 Stat. 954,

956-960; Pub. L. 89-809, title II, Secs. 213(a), (b)(1), 214(a),

Nov. 13, 1966, 80 Stat. 1585; Pub. L. 90-59, Sec. 5(b)(1), (c)(1),

(2), (d)(1), (e)(1), (f)(1), July 31, 1967, 81 Stat. 157, 158; Pub.

L. 91-128, Sec. 4(b)(1), (c)(1), (2), (i)(1), (2), Nov. 26, 1969,

83 Stat. 263, 264, 268; Pub. L. 92-9, Sec. 3(b)(1), (2), (c)(1),

(d)(1), (2), Apr. 1, 1971, 85 Stat. 15-17; Pub. L. 93-17, Sec.

3(f), Apr. 10, 1973, 87 Stat. 17, provided exclusions for certain

acquisitions including: transactions not considered acquisitions;

export credit, etc., transactions; loans to assure raw materials

sources; acquisitions by insurance companies doing business in

foreign countries; acquisitions by certain tax-exempt organizations

such as labor, fraternal, and similar organizations having foreign

branches or chapters; sale or liquidation of foreign subsidiary or

sale of foreign branch; certain debt obligations secured by United

States mortgages, etc.; acquisitions of stock of foreign issuers

investing exclusively in the United States, and loss of entitlement

to exclusion in case of certain subsequent transfers or

acquisitions of stock or debt obligations in connection with

nationalization, expropriation, etc.

Section 4915, added Pub. L. 88-563, Sec. 2(a), Sept. 2, 1964, 78

Stat. 824; amended Pub. L. 90-59, Sec. 5(h)(3), July 31, 1967, 81

Stat. 163; Pub. L. 91-128, Sec. 4(e)(3), Nov. 26, 1969, 83 Stat.

267; Pub. L. 92-9, Sec. 3(e)(1), Apr. 1, 1971, 85 Stat. 17; Pub. L.

93-17, Sec. 3(g)(1), Apr. 10, 1973, 87 Stat. 18, related to

exclusions for direct investments and provided for excluded

acquisitions, overpayment with respect to certain taxable

acquisitions, special rule for government-controlled enterprises,

exception for foreign corporations or partnerships formed or

availed of for tax avoidance, exception for acquisitions made with

intent to sell to United States persons, and special rule for

investments in certain lending and financial corporations.

Section 4916, added Pub. L. 88-563, Sec. 2(a), Sept. 2, 1964, 78

Stat. 827; amended Pub. L. 89-243, Sec. 4(i), Oct 9, 1965, 79 Stat.

960; Pub. L. 90-59, Sec. 5(g)(1), July 31, 1967, 81 Stat. 159; Pub.

L. 92-9, Sec. 3(b)(3), Apr. 1, 1971, 85 Stat. 16; Pub. L. 93-17,

Sec. 3(b), Apr. 10, 1973, 87 Stat. 13, related to exclusion for

investment in less developed countries, provided special rules

applicable to such investments, subsequent tax liability in certain

cases, the repeal of exclusion for issues after Jan. 29, 1973, in

the case of less developed country shipping companies, and defined

term "less developed country".

Section 4917, added Pub. L. 88-563, Sec. 2(a), Sept. 2, 1964, 78

Stat. 830; amended Pub. L. 89-243, Sec. 4(j), (k), Oct. 9, 1965, 79

Stat. 960; Pub. L. 90-59, Sec. 5(h)(1), July 31, 1967, 81 Stat.

159, related to exclusion for original or new issues where required

for international monetary stability.

Section 4918, added Pub. L. 88-563, Sec. 2(a), Sept. 2, 1964, 78

Stat. 831; amended Pub. L. 89-809, title II, Sec. 213(b)(2), Nov.

13, 1966, 80 Stat. 1585; Pub. L. 90-59, Sec. 4(a), July 31, 1967,

81 Stat. 148; Pub. L. 90-73, Sec. 2(a)-(c), Aug. 29, 1967, 81 Stat.

175, 176; Pub. L. 93-17, Sec. 3(h)(1), Apr. 10, 1973, 87 Stat. 18,

related to exemption for prior American ownership and compliance,

proof of such ownership or compliance, issuance of IET clean

confirmation by participating firm, sales effected by participating

firms in connection with exempt acquisitions, filing of transition

inventory, transfer of custody certificate, certain debt

obligations arising out of loans to assure raw material sources,

regulations, and definitions of "participating firm," and

"participating custodian".

Section 4919, added Pub. L. 88-563, Sec. 2(a), Sept. 2, 1964, 78

Stat. 833; amended Pub. L. 89-243, Sec. 4(1), Oct. 9, 1965, 79

Stat. 961; Pub. L. 90-59, Sec. 5(i)(1), (2), July 31, 1967, 81

Stat. 159, 160; Pub. L. 91-128, Sec. 4(d)(1), Nov. 26, 1969, 83

Stat. 264; Pub. L. 92-9, Sec. 3(f)(1), (2), Apr. 1, 1971, 85 Stat.

20; Pub. L. 93-17, Sec. 3(i)(1), Apr. 10, 1973, 87 Stat. 19,

related to credit or refund on sales by underwriters and dealers to

foreign persons, evidence needed to support such credit or refund,

and defined terms "underwriter", "dealer", and "persons other than

United States persons".

Section 4920, added Pub. L. 88-563, Sec. 2(a), Sept. 2, 1964, 78

Stat. 835; amended Pub. L. 89-243, Secs. 3(a)(4), 4(m)(1), (2)(A),

(n), Oct. 9, 1965, 79 Stat. 954, 961-963; Pub. L. 90-59, Secs.

4(f), 5(j)-(k)(2), July 31, 1967, 81 Stat. 156, 160-163; Pub. L.

91-128, Sec. 4(e)(1), (2), (i)(3), Nov. 26, 1969, 83 Stat. 264,

269; Pub. L. 92-9, Sec. 3(e)(2), (3), (g)(1), (h)(1), Apr. 1, 1971,

85 Stat. 18, 20, 21; Pub. L. 93-17, Sec. 3(g)(2)(j), Apr. 10, 1973,

87 Stat. 18, 19, related to definitions and special rules.

Section 4921, added Pub. L. 92-9, Sec. 3(i)(1), Apr. 1, 1971, 85

Stat. 21, related to standby authority of the President to impose

tax on debt obligations of foreign obligors having a period

remaining to maturity of less than 1 year and provided that such

authority may be extended by Executive order.

Section 4922, added Pub. L. 93-17, Sec. 3(d)(1), Apr. 10, 1973,

87 Stat. 15, related to exclusion for certain issues to finance new

or additional direct investment in the United States, qualification

for exclusion, and loss of entitlement to exclusion by subsequent

noncompliance.

Section 4931, added Pub. L 88-563, Sec. 2(a), Sept. 2, 1964, 78

Stat. 839; amended Pub. L. 89-243, Secs. 3(e)(1), 4(a)(4), (o),

Oct. 9, 1965, 79 Stat. 955, 956, 964; Pub. L. 89-809, title II,

Sec. 215(a), Nov. 13, 1966, 80 Stat. 1587, Pub. L. 90-59, Sec.

3(b)(1), July 31, 1967, 81 Stat. 145, related to the standby

authority of the President to impose, by Executive order, tax on

acquisitions by commercial banks of debt obligations of foreign

obligors, made provision for exclusions concerning export loans,

foreign currency loans by foreign branches, preexisting

commitments, and provided for prescription of regulations by the

Secretary.

EFFECTIVE DATE OF REPEAL OF PRIOR PROVISIONS

Section 1904(a)(21)(B) of Pub. L. 94-455 provided that: "The

repeal made by subparagraph (A) [repealing sections 4911 through

4922 and section 4931 of this title] shall apply with respect to

acquisitions of stock and debt obligations made after June 30,

1974."

-SECREF-

CHAPTER REFERRED TO IN OTHER SECTIONS

This chapter is referred to in sections 275, 6104, 6161, 6211,

6213, 6214, 6405, 6501, 6512, 6862, 6871, 7422, 7871 of this title.

-End-

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26 USC Sec. 4911 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle D - Miscellaneous Excise Taxes

CHAPTER 41 - PUBLIC CHARITIES

-HEAD-

Sec. 4911. Tax on excess expenditures to influence legislation

-STATUTE-

(a) Tax imposed

(1) In general

There is hereby imposed on the excess lobbying expenditures of

any organization to which this section applies a tax equal to 25

percent of the amount of the excess lobbying expenditures for the

taxable year.

(2) Organizations to which this section applies

This section applies to any organization with respect to which

an election under section 501(h) (relating to lobbying

expenditures by public charities) is in effect for the taxable

year.

(b) Excess lobbying expenditures

For purposes of this section, the term "excess lobbying

expenditures" means, for a taxable year, the greater of -

(1) the amount by which the lobbying expenditures made by the

organization during the taxable year exceed the lobbying

nontaxable amount for such organization for such taxable year, or

(2) the amount by which the grass roots expenditures made by

the organization during the taxable year exceed the grass roots

nontaxable amount for such organization for such taxable year.

(c) Definitions

For purposes of this section -

(1) Lobbying expenditures

The term "lobbying expenditures" means expenditures for the

purpose of influencing legislation (as defined in subsection

(d)).

(2) Lobbying nontaxable amount

The lobbying nontaxable amount for any organization for any

taxable year is the lesser of (A) $1,000,000 or (B) the amount

determined under the following table:

If the exempt purpose The lobbying nontaxable

expenditures are - amount is -

--------------------------------------------------------------------

Not over $500,000 20 percent of the exempt purpose

expenditures.

Over $500,000 but not over $100,000, plus 15 percent of the

$1,000,000 excess of the exempt purpose

expenditures over $500,000.

Over $1,000,000 but not over $175,000 plus 10 percent of the

$1,500,000 excess of the exempt purpose

expenditures over $1,000,000.

Over $1,500,000 $225,000 plus 5 percent of the

excess of the exempt purpose

expenditures over $1,500,000.

--------------------------------------------------------------------

(3) Grass roots expenditures

The term "grass roots expenditures" means expenditures for the

purpose of influencing legislation (as defined in subsection (d)

without regard to paragraph (1)(B) thereof).

(4) Grass roots nontaxable amount

The grass roots nontaxable amount for any organization for any

taxable year is 25 percent of the lobbying nontaxable amount

(determined under paragraph (2)) for such organization for such

taxable year.

(d) Influencing legislation

(1) General rule

Except as otherwise provided in paragraph (2), for purposes of

this section, the term "influencing legislation" means -

(A) any attempt to influence any legislation through an

attempt to affect the opinions of the general public or any

segment thereof, and

(B) any attempt to influence any legislation through

communication with any member or employee of a legislative

body, or with any government official or employee who may

participate in the formulation of the legislation.

(2) Exceptions

For purposes of this section, the term "influencing

legislation", with respect to an organization, does not include -

(A) making available the results of nonpartisan analysis,

study, or research;

(B) providing of technical advice or assistance (where such

advice would otherwise constitute the influencing of

legislation) to a governmental body or to a committee or other

subdivision thereof in response to a written request by such

body or subdivision, as the case may be;

(C) appearances before, or communications to, any legislative

body with respect to a possible decision of such body which

might affect the existence of the organization, its powers and

duties, tax-exempt status, or the deduction of contributions to

the organization;

(D) communications between the organization and its bona fide

members with respect to legislation or proposed legislation of

direct interest to the organization and such members, other

than communications described in paragraph (3); and

(E) any communication with a governmental official or

employee, other than -

(i) a communication with a member or employee of a

legislative body (where such communication would otherwise

constitute the influencing of legislation), or

(ii) a communication the principal purpose of which is to

influence legislation.

(3) Communications with members

(A) A communication between an organization and any bona fide

member of such organization to directly encourage such member to

communicate as provided in paragraph (1)(B) shall be treated as a

communication described in paragraph (1)(B).

(B) A communication between an organization and any bona fide

member of such organization to directly encourage such member to

urge persons other than members to communicate as provided in

either subparagraph (A) or subparagraph (B) of paragraph (1)

shall be treated as a communication described in paragraph

(1)(A).

(e) Other definitions and special rules

For purposes of this section -

(1) Exempt purpose expenditures

(A) In general

The term "exempt purpose expenditures" means, with respect to

any organization for any taxable year, the total of the amounts

paid or incurred by such organization to accomplish purposes

described in section 170(c)(2)(B) (relating to religious,

charitable, educational, etc., purposes).

(B) Certain amounts included

The term "exempt purpose expenditures" includes -

(i) administrative expenses paid or incurred for purposes

described in section 170(c)(2)(B), and

(ii) amounts paid or incurred for the purpose of

influencing legislation (whether or not for purposes

described in section 170(c)(2)(B)).

(C) Certain amounts excluded

The term "exempt purpose expenditures" does not include

amounts paid or incurred to or for -

(i) a separate fundraising unit of such organization, or

(ii) one or more other organizations, if such amounts are

paid or incurred primarily for fundraising.

(2) Legislation

The term "legislation" includes action with respect to Acts,

bills, resolutions, or similar items by the Congress, any State

legislature, any local council, or similar governing body, or by

the public in a referendum, initiative, constitutional amendment,

or similar procedure.

(3) Action

The term "action" is limited to the introduction, amendment,

enactment, defeat, or repeal of Acts, bills, resolutions, or

similar items.

(4) Depreciation, etc., treated as expenditures

In computing expenditures paid or incurred for the purpose of

influencing legislation (within the meaning of subsection (b)(1)

or (b)(2)) or exempt purpose expenditures (as defined in

paragraph (1)), amounts properly chargeable to capital account

shall not be taken into account. There shall be taken into

account a reasonable allowance for exhaustion, wear and tear,

obsolescence, or amortization. Such allowance shall be computed

only on the basis of the straight-line method of depreciation.

For purposes of this section, a determination of whether an

amount is properly chargeable to capital account shall be made on

the basis of the principles that apply under subtitle A to

amounts which are paid or incurred in a trade or business.

(f) Affiliated organizations

(1) In general

Except as otherwise provided in paragraph (4), if for a taxable

year two or more organizations described in section 501(c)(3) are

members of an affiliated group of organizations as defined in

paragraph (2), and an election under section 501(h) is effective

for at least one such organization for such year, then -

(A) the determination as to whether excess lobbying

expenditures have been made and the determination as to whether

the expenditure limits of section 501(h)(1) have been exceeded

shall be made as though such affiliated group is one

organization,

(B) if such group has excess lobbying expenditures, each such

organization as to which an election under section 501(h) is

effective for such year shall be treated as an organization

which has excess lobbying expenditures in an amount which

equals such organization's proportionate share of such group's

excess lobbying expenditures,

(C) if the expenditure limits of section 501(h)(1) are

exceeded, each such organization as to which an election under

section 501(h) is effective for such year shall be treated as

an organization which is not described in section 501(c)(3) by

reason of the application of 501(h), and

(D) subparagraphs (C) and (D) of subsection (d)(2), paragraph

(3) or subsection (d), and clause (i) of subsection (e)(1)(C)

shall be applied as if such affiliated group were one

organization.

(2) Definition of affiliation

For purposes of paragraph (1), two organizations are members of

an affiliated group of organizations but only if -

(A) the governing instrument of one such organization

requires it to be bound by decisions of the other organization

on legislative issues, or

(B) the governing board of one such organization includes

persons who -

(i) are specifically designated representatives of another

such organization or are members of the governing board,

officers, or paid executive staff members of such other

organization, and

(ii) by aggregating their votes, have sufficient voting

power to cause or prevent action on legislative issues by the

first such organization.

(3) Different taxable years

If members of an affiliated group of organizations have

different taxable years, their expenditures shall be computed for

purposes of this section in a manner to be prescribed by

regulations promulgated by the Secretary.

(4) Limited control

If two or more organizations are members of an affiliated group

of organizations (as defined in paragraph (2) without regard to

subparagraph (B) thereof), no two members of such affiliated

group are affiliated (as defined in paragraph (2) without regard

to subparagraph (A) thereof), and the governing instrument of no

such organization requires it to be bound by decisions of any of

the other such organizations on legislative issues other than as

to action with respect to Acts, bills, resolutions, or similar

items by the Congress, then -

(A) in the case of any organization whose decisions bind one

or more members of such affiliated group, directly or

indirectly, the determination as to whether such organization

has paid or incurred excess lobbying expenditures and the

determination as to whether such organization has exceeded the

expenditure limits of section 501(h)(1) shall be made as though

such organization has paid or incurred those amounts paid or

incurred by such members of such affiliated group to influence

legislation with respect to Acts, bills, resolutions, or

similar items by the Congress, and

(B) in the case of any organization to which subparagraph (A)

does not apply, but which is a member of such affiliated group,

the determination as to whether such organization has paid or

incurred excess lobbying expenditures and the determination as

to whether such organization has exceeded the expenditure

limits of section 501(h)(1) shall be made as though such

organization is not a member of such affiliated group.

-SOURCE-

(Added Pub. L. 94-455, title XIII, Sec. 1307(b), Oct. 4, 1976, 90

Stat. 1723; amended Pub. L. 95-600, title VII, Sec. 703(g)(1), Nov.

6, 1978, 92 Stat. 2940.)

-MISC1-

AMENDMENTS

1978 - Subsec. (c)(2). Pub. L. 95-600 substituted "exempt purpose

expenditures" for "proposed expenditures" in heading of table.

EFFECTIVE DATE OF 1978 AMENDMENT

Amendment by Pub. L. 95-600 effective Oct. 4, 1976, see section

703(r) of Pub. L. 95-600, set out as a note under section 46 of

this title.

-SECREF-

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in sections 162, 501, 6033, 9907 of

this title; title 2 section 1610; title 7 section 4809.

-End-

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26 USC Sec. 4912 01/06/03

-EXPCITE-

TITLE 26 - INTERNAL REVENUE CODE

Subtitle D - Miscellaneous Excise Taxes

CHAPTER 41 - PUBLIC CHARITIES

-HEAD-

Sec. 4912. Tax on disqualifying lobbying expenditures of certain

organizations

-STATUTE-

(a) Tax on organization

If an organization to which this section applies is not described

in section 501(c)(3) for any taxable year by reason of making

lobbying expenditures, there is hereby imposed a tax on the

lobbying expenditures of such organization for such taxable year

equal to 5 percent of the amount of such expenditures. The tax

imposed by this subsection shall be paid by the organization.

(b) On management

If tax is imposed under subsection (a) on the lobbying

expenditures of any organization, there is hereby imposed on the

agreement of any organization manager to the making of any such

expenditures, knowing that such expenditures are likely to result

in the organization not being described in section 501(c)(3), a tax

equal to 5 percent of the amount of such expenditures, unless such

agreement is not willful and is due to reasonable cause. The tax

imposed by this subsection shall be paid by any manager who agreed

to the making of the expenditures.

(c) Organizations to which section applies

(1) In general

Except as provided in paragraph (2), this section shall apply

to any organization which was exempt (or was determined by the

Secretary to be exempt) from taxation under section 501(a) by

reason of being an organization described in section 501(c)(3).

(2) Exceptions

This section shall not apply to any organization -

(A) to which an election under section 501(h) applies,

(B) which is a disqualified organization (within the meaning

of section 501(h)(5)), or

(C) which is a private foundation.

(d) Definitions

(1) Lobbying expenditures

The term "lobbying expenditure" means any amount paid or

incurred by the organization in carrying on propaganda, or

otherwise attempting to influence legislation.

(2) Organization manager

The term "organization manager" has the meaning given to such

term by section 4955(f)(2).

(3) Joint and several liability

If more than 1 person is liable under subsection (b), all such

persons shall be jointly and severally liable under such

subsection.

-SOURCE-

(Added Pub. L. 100-203, title X, Sec. 10714(a), Dec. 22, 1987, 101

Stat. 1330-470.)

-MISC1-

EFFECTIVE DATE

Section 10714(e) of Pub. L. 100-203 provided that: "The

amendments made by this section [enacting this section and amending

sections 6501 and 7454 of this title] shall apply to taxable years

beginning after the date of the enactment of this Act [Dec. 22,

1987]."

-SECREF-

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in sections 6033, 6501, 6511, 7454 of

this title.

-End-