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              <partNumber>Title 52 Section 30120(a)</partNumber>
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         <identifier type="USC citation">52 U.S.C. 30120(a)</identifier>
    </relatedItem>
    <relatedItem type="isReferencedBy">
         <titleInfo>
              <title>United States Public Law 145 (116th Congress)</title>
        </titleInfo>
         <identifier type="public law citation">Public Law 116-145</identifier>
         <identifier type="public law citation">Public Law No 116-145</identifier>
    </relatedItem>
    <relatedItem type="isReferencedBy">
         <titleInfo>
              <title>Code of Federal Regulations</title>
              <partNumber>Title 26 Part 1.501(c)(3)-1(b)(3)</partNumber>
        </titleInfo>
         <identifier type="CFR citation">26 CFR Part  1.501(c)(3)-1(b)(3)</identifier>
    </relatedItem>
    <relatedItem type="isReferencedBy">
         <titleInfo>
              <title>Code of Federal Regulations</title>
              <partNumber>Title 26 Part 1.501(c)(4)-1(a)(2)(i)</partNumber>
        </titleInfo>
         <identifier type="CFR citation">26 CFR Part  1.501(c)(4)-1(a)(2)(i)</identifier>
    </relatedItem>
</mods>