The one that says they must have an initiation ceremony. That must have elicited a chuckle in the chambers .. [p.s. also "guild" is incorrect. There is no ment

The one that says they must have an initiation ceremony. That must have elicited a chuckle in the chambers .. [p.s. also "guild" is incorrect. There is no mention of "guilds" in the code. There are however, 104 instances of "lodge".] https://www.irs.gov/pub/irs-tege/eotopicf04.pdf https://www.irs.gov/pub/irs-tege/eotopicf04.pdf