United States Code

*If you click on a title in a table of contents, it will take you to that section.

The corporation shall maintain its status as an organization exempt from taxation under the Internal Revenue Code of 1986.

(Added Pub. L. 118–31, div. E, title LI, §5103(a), Dec. 22, 2023, 137 Stat. 937.)

Internal Revenue Code of 1986, referred to in text, is classified to Title 26, Internal Revenue Code.