United States · Amendment · SAMDT

SAMDT 2149 (99th)

To exclude from the definition of an unrelated trade or business qualified convention and trade show activities carried out by organizations described in section 501(c)(3) or 501(c)(4) of such Code, and to require private foundations subject to an excise tax imposed by section 4940 of the Internal Revenue Code of 1954 to pay such tax in a manner consistent with the corporate estimated tax payment rules.