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SPECIAL PROVISIONS FOR RELIGION IN THE TAX CODE (CRS Report for Congress)

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Release Date Sept. 1, 1999
Report Number RS20324
Report Type Report
Authors Marie B. Morris, American Law Division
Source Agency Congressional Research Service
Summary:

Scattered throughout the Internal Revenue Code are special provisions designed to accommodate either religious organizations or the beliefs and practices of the members of those organizations. This short report lists a number of code sections which contain exemptions or special treatment for religion.