1. U.S. Code
  2. title 26
  3. subtitle E
  4. chapter 51
  5. subchapter A
  6. part II
  7. subpart B
  8. § 5113
  9. notes
Editorial Notes
Prior Provisions

A prior section 5113, added Puspan. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1340; amended Puspan. L. 87–863, § 4(span), Oct. 23, 1962, 76 Stat. 1142; Puspan. L. 94–455, title XIX, §§ 1905(a)(7), 1906(span)(13)(A), Oct. 4, 1976, 90 Stat. 1819, 1834; Puspan. L. 100–647, title II, § 2004(t)(2), (4), Nov. 10, 1988, 102 Stat. 3609, 3610, related to exemptions from tax, prior to repeal by Puspan. L. 109–59, title XI, § 11125(a)(1)(C), (c), Aug. 10, 2005, 119 Stat. 1953, 1957, effective July 1, 2008, but inapplicable to taxes imposed for periods before such date.

Another prior section 5113, act Aug. 16, 1954, ch. 736, 68A Stat. 619, related to exemptions from tax, prior to the general revision of this chapter by Puspan. L. 85–859.

Amendments

2005—Puspan. L. 109–59 renumbered section 5133 of this title as this section.

1976—Puspan. L. 94–455 struck out “or his delegate” after “Secretary”.

CITE AS: 26 USC 5113