OPINION
JOHN LEWIS SMITH, Jr., District Judge.
Plaintiff, a trade association exempt from taxation under 26 U.S.C. § 501(c)(6), seeks declaratory and injunctive relief from the enforcement of Internal Revenue Service Code § 162(e)(2)(B) and Revenue Rulings 78-111 through 114. These provisions permit the Internal Revenue Service to assess and collect from plaintiff's members, as well as all other taxpayers, portions of membership fees and amounts...
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