[Code of Federal Regulations]
[Title 26, Volume 7]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR1.501(k)-1]

[Page 49]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 1_INCOME TAXES--Table of Contents
 
Sec. 1.501(k)-1  Communist-controlled organizations.

    Under section 11(b) of the Internal Security Act of 1950 (50 U.S.C. 
790(b)), as amended, which is made applicable to the Code by section 
7852(b) of that Code, no organization is entitled to exemption under 
sections 501(a) or 521(a) for any taxable year if at any time during 
such year such organization is registered under section 7 of such Act or 
if there is in effect a final order of the Subversive Activities Control 
Board established by section 12 of such Act requiring such organization 
to register under section 7 of such Act, or determining that it is a 
Communist-infiltrated organization.

[T.D. 6500, 25 FR 11737, Nov. 26, 1960; redesignated by T.D. 8100, 51 FR 
31615, Sept. 4, 1986]