A bill to provide that income from entertainment activities held in conjunction with a public fair conducted by an agricultural organization described in section 501 (c) (5) of the Internal Revenue Code of 1954 shall not be unrelated trade or business income and shall not affect the tax exemption of the organization.

referredUnited States· United States Congress· EN

Introduced

21 March 1974

Last action

—

Status

Referred to House Committee on Ways and Means.

Summary

Provides that income from entertainment activities held in conjunction with a National, State, local, regional, or international fair or exposition conducted by an "agricultural organization", as defined under the Internal Revenue Code, shall not be unrelated trade or business income and shall not affect the tax exemption of the organization. (Amends 26 U.S.C. 513)

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

No timeline events have been ingested for this record yet.

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

1 official file

Introduced in House
summary · EN · 21 March 1974
Open at official source

Related records

No cross-record relationships stored yet.

Sources

PoliticalRepo is an index and interpretation layer, not the authoritative legal source.

Official source: https://www.congress.gov/bill/93rd-congress/house-bill/13665
Open data entity: https://api.congress.gov/v3/bill/93/hr/13665