Assertion: lobbyist's organization | /r/CapableOf | file under 26 u.s.c.
Facets:
value: § 6033(b)(8
type: OTHER
Source sentences:
text: The LDA permits those organizations that are required to file and do file under 26 U.S.C. § 6033(b)(8) of the Internal Revenue Code (IRC) and organizations that are subject to 26 U.S.C. § 162(e) of the IRC to use the tax law definitions of lobbying in lieu of the LDA definitions for determining “contacts” and “lobbying activities” for Executive Branch lobbying.