Browse Arkansas Code titles and sections
4 U.S.C. § 6 — Time and occasions for display
Federal law — U.S. Code and appendices · legal_authorities
Page 6
TITLE 4—FLAG AND SEAL, SEAT OF GOVERNMENT, AND THE STATES
§ 6
terms under section 604 of Public Law 96–399 (15
U.S.C. 3603);
‘‘(3) the term ‘residential real estate management
association’ has the meaning given such term under
section 528 of the Internal Revenue Code of 1986 (26
U.S.C. 528); and
‘‘(4) the term ‘member’—
‘‘(A) as used with respect to a condominium asso-
ciation, means an owner of a condominium unit (as
defined under section 604 of Public Law 96–399 (15
U.S.C. 3603)) within such association;
‘‘(B) as used with respect to a cooperative asso-
ciation, means a cooperative unit owner (as defined
under section 604 of Public Law 96–399 (15 U.S.C.
3603)) within such association; and
‘‘(C) as used with respect to a residential real es-
tate management association, means an owner of a
residential property within a subdivision, develop-
ment, or similar area subject to any policy or re-
striction adopted by such association.
‘‘SEC. 3. RIGHT TO DISPLAY THE FLAG OF THE
UNITED STATES.
‘‘A condominium association, cooperative associa-
tion, or residential real estate management association
may not adopt or enforce any policy, or enter into any
agreement, that would restrict or prevent a member of
the association from displaying the flag of the United
States on residential property within the association
with respect to which such member has a separate own-
ership interest or a right to exclusive possession or use.
‘‘SEC. 4. LIMITATIONS.
‘‘Nothing in this Act shall be considered to permit
any display or use that is inconsistent with—
‘‘(1) any provision of chapter 1 of title 4, United
States Code, or any rule or custom pertaining to the
proper display or use of the flag of the United States
(as established pursuant to such chapter or any ot
Source: Supplied 2024 U.S. Code historical extraction · 4 U.S.C. § 6
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Source file: Laws/federal/codes/united-states-code-2024/title-4/section-6-time-and-occasions-for-display--e7eecad577.md
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Source location: USCODE-2024-title4-chap1-sec6.pdf
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Page 6
TITLE 4—FLAG AND SEAL, SEAT OF GOVERNMENT, AND THE STATES
§ 6
terms under section 604 of Public Law 96–399 (15
U.S.C. 3603);
‘‘(3) the term ‘residential real estate management
association’ has the meaning given such term under
section 528 of the Internal Revenue Code of 1986 (26
U.S.C. 528); and
‘‘(4) the term ‘member’—
‘‘(A) as used with respect to a condominium asso-
ciation, means an owner of a condominium unit (as
defined under section 604 of Public Law 96–399 (15
U.S.C. 3603)) within such association;
‘‘(B) as used with respect to a cooperative asso-
ciation, means a cooperative unit owner (as defined
under section 604 of Public Law 96–399 (15 U.S.C.
3603)) within such association; and
‘‘(C) as used with respect to a residential real es-
tate management association, means an owner of a
residential property within a subdivision, develop-
ment, or similar area subject to any policy or re-
striction adopted by such association.
‘‘SEC. 3. RIGHT TO DISPLAY THE FLAG OF THE
UNITED STATES.
‘‘A condominium association, cooperative associa-
tion, or residential real estate management association
may not adopt or enforce any policy, or enter into any
agreement, that would restrict or prevent a member of
the association from displaying the flag of the United
States on residential property within the association
with respect to which such member has a separate own-
ership interest or a right to exclusive possession or use.
‘‘SEC. 4. LIMITATIONS.
‘‘Nothing in this Act shall be considered to permit
any display or use that is inconsistent with—
‘‘(1) any provision of chapter 1 of title 4, United
States Code, or any rule or custom pertaining to the
proper display or use of the flag of the United States
(as established pursuant to such chapter or any oth-
erwise applicable provision of law); or
‘‘(2) any reasonable restriction pertaining to the
time, place, or manner of displaying the flag of the
United States necessary to protect a substantial in-
terest of the condominium association, cooperative
association, or residential real estate management
association.’’
§ 6. Time and occasions for display
(a) It is the universal custom to display the
flag only from sunrise to sunset on buildings and
on stationary flagstaffs in the open. However,
when a patriotic effect is desired, the flag may
be displayed 24 hours a day if properly illumi-
nated during the hours of darkness.
(b) The flag should be hoisted briskly and low-
ered ceremoniously.
(c) The flag should not be displayed on days
when the weather is inclement, except when an
all weather flag is displayed.
(d) The flag should be displayed on all days,
especially on New Year’s Day, January 1; Inau-
guration Day, January 20; Martin Luther King
Jr.’s birthday, third Monday in January; Lin-
coln’s Birthday, February 12; Washington’s
Birthday, third Monday in February; National
Vietnam War Veterans Day, March 29; Easter
Sunday (variable); Mother’s Day, second Sunday
in May; Armed Forces Day, third Saturday in
May; Memorial Day (half-staff until noon), the
last Monday in May; Flag Day, June 14; Father’s
Day, third Sunday in June; Independence Day,
July 4; National Korean War Veterans Armistice
Day, July 27; Labor Day, first Monday in Sep-
tember; Constitution Day, September 17; Colum-
bus Day, second Monday in October; Navy Day,
October 27; Veterans Day, November 11; Thanks-
giving Day, fourth Thursday in November;
Christmas Day, December 25; and such other
days as may be proclaimed by the President of
the United States; the birthdays of States (date
of admission); and on State holidays.
(e) The flag should be displayed daily on or
near the main administration building of every
public institution.
(f) The flag should be displayed in or near
every polling place on election days.
(g) The flag should be displayed during school
days in or near every schoolhouse.
(Added Pub. L. 105–225, § 2(a), Aug. 12, 1998, 112
Stat. 1494; amended Pub. L. 106–80, § 1, Oct. 25,
1999, 113 Stat. 1285; Pub. L. 110–239, § 1, June 3,
2008, 122 Stat. 1559; Pub. L. 111–41, § 2, July 27,
2009, 123 Stat. 1962; Pub. L. 115–15, § 2, Mar. 28,
2017, 131 Stat. 79.)
HISTORICAL AND REVISION NOTES
Revised
Section
Source (U.S. Code)
Source (Statutes at Large)
6 ................
36:174.
June 22, 1942, ch. 435, § 2, 56
Stat. 378; Dec. 22, 1942, ch.
806, § 2, 56 Stat. 1074; July
7, 1976, Pub. L. 94–344,
(2)–(5), 90 Stat. 810.
In subsection (d), the words ‘‘Veterans Day’’ are sub-
stituted for ‘‘Armistice Day’’ because of the Act of
June 1, 1954 (ch. 250, 68 Stat. 168).
Editorial Notes
AMENDMENTS
2017—Subsec. (d). Pub. L. 115–15 inserted ‘‘National
Vietnam War Veterans Day, March 29;’’ after ‘‘third
Monday in February;’’.
2009—Subsec. (d). Pub. L. 111–41 inserted ‘‘National
Korean War Veterans Armistice Day, July 27;’’ after
‘‘July 4;’’.
2008—Subsec. (d). Pub. L. 110–239 inserted ‘‘Father’s
Day, third Sunday in June;’’ after ‘‘Flag Day, June
14;’’.
1999—Subsec. (d). Pub. L. 106–80 inserted ‘‘Martin Lu-
ther King Jr.’s birthday, third Monday in January;’’
after ‘‘January 20;’’.
§ 7. Position and manner of display
The flag, when carried in a procession with an-
other flag or flags, should be either on the
marching right; that is, the flag’s own right, or,
if there is a line of other flags, in front of the
center of that line.
(a) The flag should not be displayed on a float
in a parade except from a staff, or as provided in
subsection (i) of this section.
(b) The flag should not be draped over the
hood, top, sides, or back of a vehicle or of a rail-
road train or a boat. When the flag is displayed
on a motorcar, the staff shall be fixed firmly to
the chassis or clamped to the right fender.
(c) No other flag or pennant should be placed
above or, if on the same level, to the right of the
flag of the United States of America, except dur-
ing church services conducted by naval chap-
lains at sea, when the church pennant may be
flown above the flag during church services for
the personnel of the Navy. No person shall dis-
play the flag of the United Nations or any other
national or international flag equal, above, or in
a position of superior prominence or honor to, or
in place of, the flag of the United States at any
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Federal law — U.S. Code and appendices · legal_authorities
For the purpose of this chapter—
(1) “affiliate of a developer” means any person who controls, is controlled by, or is under common control with a developer. A person “controls” a developer if the person (A) is a general partner, officer, director, or employer of the developer, (B) directly or indirectly or acting in concert with one or more other persons, or through one or more subsidiaries, owns, controls, holds with power to vote, or holds proxies representing, more then 20 per centum of the voting interests of the developer, (C) controls in any manner the election of a majority of the directors of the developer, or (D) has contributed more than 20 per centum of the capital of the developer. A person “is controlled by” a developer if the developer (i) is a general partner, officer, director or employer of the person, (ii) directly or indirectly or acting in concert with one or more other persons, or through one or more subsidiaries, owns, controls, holds with power to vote, or holds proxies representing, more than 20 per centum of the voting interests of the person, (iii) controls in any manner the election of a majority of the directors, or (iv) has contributed more than 20 per centum of the capital of the person;
(2) “automatic rent increase clause” means a provision in a lease permitting periodic increases in the fee under the lease which is effective automatically or at the sole option of the lessor, and which provides that the fee shall increase at the rate of an economic, commodity, or consumer price index or at a percentage rate such that the actual increases in the rental payment over the lease term cannot be established with specificity at the time the lease is entered into;
(3) “common elements” means all portions of the cooperative or condominium projec
Source: Supplied U.S. Code snapshot — release unconfirmed · 15 U.S.C. § 3603
Stored review status: release_metadata_unconfirmed. The source passage cites 15 U.S.C. § 3603. This identifies an authority to review, not proof of applicability.
Federal law — U.S. Code and appendices · legal_authorities
Page 2020
TITLE 15—COMMERCE AND TRADE
§ 3603
(Pub. L. 96–399, title VI, § 603, Oct. 8, 1980, 94
Stat. 1673.)
§ 3603. Definitions
For the purpose of this chapter—
(1) ‘‘affiliate of a developer’’ means any per-
son who controls, is controlled by, or is under
common control with a developer. A person
‘‘controls’’ a developer if the person (A) is a
general partner, officer, director, or employer
of the developer, (B) directly or indirectly or
acting in concert with one or more other per-
sons, or through one or more subsidiaries,
owns, controls, holds with power to vote, or
holds proxies representing, more then 20 per
centum of the voting interests of the devel-
oper, (C) controls in any manner the election
of a majority of the directors of the developer,
or (D) has contributed more than 20 per cen-
tum of the capital of the developer. A person
‘‘is controlled by’’ a developer if the developer
(i) is a general partner, officer, director or em-
ployer of the person, (ii) directly or indirectly
or acting in concert with one or more other
persons, or through one or more subsidiaries,
owns, controls, holds with power to vote, or
holds proxies representing, more than 20 per
centum of the voting interests of the person,
(iii) controls in any manner the election of a
majority of the directors, or (iv) has contrib-
uted more than 20 per centum of the capital of
the person;
(2) ‘‘automatic rent increase clause’’ means
a provision in a lease permitting periodic in-
creases in the fee under the lease which is ef-
fective automatically or at the sole option of
the lessor, and which provides that the fee
shall increase at the rate of an economic, com-
modity, or consumer price index or at a per-
centage rate such that the actual increases in
the rental payme
Source: Supplied 2024 U.S. Code historical extraction · 15 U.S.C. § 3603
Stored review status: historical_2024_not_currentness_verified. The source passage cites 15 U.S.C. § 3603. This identifies an authority to review, not proof of applicability.
Federal law — U.S. Code and appendices · legal_authorities
**(a) General rule** A homeowners association (as defined in subsection (c)) shall be subject to taxation under this subtitle only to the extent provided in this section. A homeowners association shall be considered an organization exempt from income taxes for the purpose of any law which refers to organizations exempt from income taxes.
**(b) Tax imposed** A tax is hereby imposed for each taxable year on the homeowners association taxable income of every homeowners association. Such tax shall be equal to 30 percent of the homeowners association taxable income (32 percent of such income in the case of a timeshare association).
**(c) Homeowners association defined** For purposes of this section—
(1) **Homeowners association** — The term “homeowners association” means an organization which is a condominium management association, a residential real estate management association, or a timeshare association if—
(A) such organization is organized and operated to provide for the acquisition, construction, management, maintenance, and care of association property,
(B) 60 percent or more of the gross income of such organization for the taxable year consists solely of amounts received as membership dues, fees, or assessments from—
(i) owners of residential units in the case of a condominium management association,
(ii) owners of residences or residential lots in the case of a residential real estate management association, or
(iii) owners of timeshare rights to use, or timeshare ownership interests in, association property in the case of a timeshare association,
(C) 90 percent or more of the expenditures of the organization for the taxable year are expenditures for the acquisition, construction, management, maintenance, and care of association property
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 528
Stored review status: release_metadata_unconfirmed. The source passage cites 26 U.S.C. § 528. This identifies an authority to review, not proof of applicability.
Federal law — U.S. Code and appendices · legal_authorities
Page 1730
TITLE 26—INTERNAL REVENUE CODE
§ 528
and to carrybacks from such years, see section 475(a) of
Pub. L. 98–369, set out as a note under section 21 of this
title.
Pub. L. 98–369, div. A, title VII, § 722(c), July 18, 1984,
98 Stat. 973, provided that the amendment made by
that section is effective for taxable years beginning
after Dec. 31, 1981.
EFFECTIVE DATE OF 1981 AMENDMENT
Pub. L. 97–34, title I, § 128(b), Aug. 13, 1981, 95 Stat. 203,
provided that: ‘‘The amendments made by this section
[amending this section] shall apply to taxable years be-
ginning after December 31, 1981.’’
EFFECTIVE DATE OF 1978 AMENDMENT
Amendment by section 301(b)(6) of Pub. L. 95–600 ap-
plicable to taxable years beginning after Dec. 31, 1978,
see section 301(c) of Pub. L. 95–600, set out as a note
under section 11 of this title.
EFFECTIVE DATE OF 1978 AMENDMENT; ELECTION
CAMPAIGN CONTRIBUTIONS; COLLATERAL
Pub. L. 95–502, title III, § 302(b), Oct. 21, 1978, 92 Stat.
1703, as amended by Pub. L. 99–514, § 2, Oct. 22, 1986, 100
Stat. 2095, provided that:
‘‘(1) The amendment made by subsection (a) [amend-
ing this section] shall apply to taxable years beginning
after December 31, 1974, except that notwithstanding
any other provision of law to the contrary, no amounts
held at the date of enactment of this bill [Oct. 21, 1978]
by an organization described in section 527(e)(1) of the
Internal Revenue Code of 1986 [formerly I.R.C. 1954] in
escrow, in separate accounts for the payment of Fed-
eral taxes, or in any other fund which are proceeds de-
scribed in section 527(c)(3)(D) of such Code may be used,
directly or indirectly, to make a contribution or ex-
penditure (as defined in section 301(e) and (f) of the
Federal Election Campaign Act of 1971; 2 U.S.C. 431[(e)
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 528
Stored review status: historical_2024_not_currentness_verified. The source passage cites 26 U.S.C. § 528. This identifies an authority to review, not proof of applicability.
Federal law — U.S. Code and appendices · legal_authorities
**(a)** It is the universal custom to display the flag only from sunrise to sunset on buildings and on stationary flagstaffs in the open. However, when a patriotic effect is desired, the flag may be displayed 24 hours a day if properly illuminated during the hours of darkness.
**(b)** The flag should be hoisted briskly and lowered ceremoniously.
**(c)** The flag should not be displayed on days when the weather is inclement, except when an all weather flag is displayed.
**(d)** The flag should be displayed on all days, especially on New Year’s Day, January 1; Inauguration Day, January 20; Martin Luther King Jr.’s birthday, third Monday in January; Lincoln’s Birthday, February 12; Washington’s Birthday, third Monday in February; National Vietnam War Veterans Day, March 29; Easter Sunday (variable); Mother’s Day, second Sunday in May; Armed Forces Day, third Saturday in May; Memorial Day (half-staff until noon), the last Monday in May; Flag Day, June 14; Father’s Day, third Sunday in June; Independence Day, July 4; National Korean War Veterans Armistice Day, July 27; Labor Day, first Monday in September; Constitution Day, September 17; Columbus Day, second Monday in October; Navy Day, October 27; Veterans Day, November 11; Thanksgiving Day, fourth Thursday in November; Christmas Day, December 25; and such other days as may be proclaimed by the President of the United States; the birthdays of States (date of admission); and on State holidays.
**(e)** The flag should be displayed daily on or near the main administration building of every public institution.
**(f)** The flag should be displayed in or near every polling place on election days.
**(g)** The flag should be displayed during school days in or near every schoolhouse.
Source: Supplied U.S. Code snapshot — release unconfirmed · 4 U.S.C. § 6
Stored review status: release_metadata_unconfirmed. Same stored citation; legal effect and authority still require review.