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Any amount otherwise allowable as a deduction which is allocable to one or more classes of income other than interest whether or not any amount of income of that class or classes is received or accrued wholly exempt from the taxes imposed by this subtitle, or any amount otherwise allowable under section relating to expenses for production of income which is allocable to interest whether or not any amount of such interest is received or accrued wholly exempt from the taxes imposed by this subtitle. Interest on indebtedness incurred or continued to purchase or carry obligations the interest on which is wholly exempt from the taxes imposed by this subtitle. In the case of a regulated investment company which distributes during the taxable year an exempt- interest dividend including exempt- interest dividends paid after the close of the taxable year as described in section , that portion of any amount otherwise allowable as a deduction which the amount of the income of such company wholly exempt from taxes under this subtitle bears to the total of such exempt income and its gross income excluding from gross income, for this purpose, capital gain net income, as defined in section 9. Interest on indebtedness incurred or continued to purchase or carry shares of stock of a regulated investment company which during the taxable year of the holder thereof distributes exempt- interest dividends. Any qualified tax-exempt obligation acquired after August 7, , shall be treated for purposes of paragraph 2 and section e 1 B as if it were acquired on August 7, In the case of a qualified c 3 bond as defined in section issued during or , this paragraph shall be applied by treating the c 3 organization for whose benefit such bond was issued as the issuer.

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OJ C , 7. In force. Should the European Parliament, the European Council, the Council, the Commission or the European Central Bank, in infringement of the Treaties, fail to act, the Member States and the other institutions of the Union may bring an action before the Court of Justice of the European Union to have the infringement established. This Article shall apply, under the same conditions, to bodies, offices and agencies of the Union which fail to act.

The action shall be admissible only if the institution, body, office or agency concerned has first been called upon to act. If, within two months of being so called upon, the institution, body, office or agency concerned has not defined its position, the action may be brought within a further period of two months.

Any natural or legal person may, under the conditions laid down in the preceding paragraphs, complain to the Court that an institution, body, office or agency of the Union has failed to address to that person any act other than a recommendation or an opinion. Skip to main content. This document is an excerpt from the EUR-Lex website.

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Expand all Collapse all. Title and reference. Languages, formats and link to OJ. Official Journal. To see if this document has been published in an e-OJ with legal value, click on the icon above For OJs published before 1st July , only the paper version has legal value. Multilingual display.

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