{"identifier":"/us/usc/t26/s139J","title":26,"num":"\u00a7\u202f139J.","heading":"Certain contributions to Trump accounts","text":"\u00a7\u202f139J.\nCertain contributions to Trump accounts\n(a)\nIn general\nGross income of an account beneficiary shall not include any qualified general contribution to a Trump account of the account beneficiary.\n(b)\nDefinitions\nAny term used in this section which is used in section 530A shall have the meaning given such term under section 530A.","url":"https://projectusc.org/usc/t26/s139J.html","content":[{"t":"sec","id":"/us/usc/t26/s139J","children":[{"t":"num","text":"\u00a7\u202f139J."},{"t":"heading","text":"Certain contributions to Trump accounts"},{"t":"subsec","id":"/us/usc/t26/s139J/a","children":[{"t":"num","text":"(a)"},{"t":"heading","text":"In general"},{"t":"content","children":[{"t":"p","text":"Gross income of an account beneficiary shall not include any qualified general contribution to a Trump account of the account beneficiary.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subsec","id":"/us/usc/t26/s139J/b","children":[{"t":"num","text":"(b)"},{"t":"heading","text":"Definitions"},{"t":"content","children":[{"t":"p","text":"Any term used in this section which is used in section 530A shall have the meaning given such term under section 530A.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"text","text":"\n"},{"t":"text","text":"\n"}]}]}