HR 1935 · 93th Congress · Taxation

A bill to amend section 501 (c) (4) of the Internal Revenue Code of 1954 in order to extend its application to endowment care funds of cemeteries.

Introduced 1973-01-11· Sponsored by Rep. Waggonner, Joe D., Jr. [D-LA-4]· House

Bill Progress

✓
Introduced
2
Committee
3
House Vote
4
Senate
5
Enacted
Latest: Referred to House Committee on Ways and Means.(1973-01-11)

Plain Language Summary

[AI summary unavailable — showing source text] Includes as a tax exempt organization, for purposes of the Internal Revenue Code, any foundation, trust, fund, or organization, all of the assets and income of which are irrevocably dedicated to the upkeep, care, and maintenance of cemetery lots and premises. (Amends 26 U.S.C. 501(c)(4))…

Summarized by Claude AI · Non-partisan · For informational purposes only