Part 53 — Foundation and Similar Excise Taxes
Subpart A — Taxes on Investment Income
Subpart B — Taxes on Self-Dealing
- § 53.4941(a)-1— Imposition of initial taxes.
- § 53.4941(b)-1— Imposition of additional taxes.
- § 53.4941(c)-1— Special rules.
- § 53.4941(d)-1— Definition of self-dealing.
- § 53.4941(d)-2— Specific acts of self-dealing.
- § 53.4941(d)-3— Exceptions to self-dealing.
- § 53.4941(d)-4— Transitional rules.
- § 53.4941(e)-1— Definitions.
- § 53.4941(f)-1— Effective dates.
Subpart C — Taxes on Failure To Distribute Income
- § 53.4942(a)-1— Taxes for failure to distribute income.
- § 53.4942(a)-2— Computation of undistributed income.
- § 53.4942(a)-3— Qualifying distributions defined.
- § 53.4942(b)-1— Operating foundations.
- § 53.4942(b)-2— Alternative tests.
- § 53.4942(b)-3— Determination of compliance with operating foundation tests.
Subpart D — Taxes on Excess Business Holdings
- § 53.4943-1— General rule; purpose.
- § 53.4943-2— Imposition of tax on excess business holdings of private foundations.
- § 53.4943-3— Determination of excess business holdings.
- § 53.4943-4— Present holdings.
- § 53.4943-5— Present holdings acquired by trust or a will.
- § 53.4943-6— Five-year period to dispose of gifts, bequests, etc.
- § 53.4943-7— Special rules for readjustments involving grandfathered holdings.
- § 53.4943-8— Business holdings; constructive ownership.
- § 53.4943-9— Business holdings; certain periods.
- § 53.4943-10— Business enterprise; definition.
- § 53.4943-11— Effective/applicability date.
Subpart E — Taxes on Investments Which Jeopardize Charitable Purpose
Subpart F — Taxes on Taxable Expenditures
Subpart G — Definitions and Special Rules
Subpart H — Application to Certain Nonexempt Trusts
Subpart I — Tax on Investment Income of and Denial of Exemption to Certain Foreign Organizations
Subpart J — Black Lung Benefit Trust Excise Taxes
Subpart K — Second Tier Excise Taxes
- § 53.4955-1— Tax on political expenditures.
- § 53.4958-0— Table of contents.
- § 53.4958-1— Taxes on excess benefit transactions.
- § 53.4958-2— Definition of applicable tax-exempt organization.
- § 53.4958-3— Definition of disqualified person.
- § 53.4958-4— Excess benefit transaction.
- § 53.4958-6— Rebuttable presumption that a transaction is not an excess benefit transaction.
- § 53.4958-7— Correction.
- § 53.4958-8— Special rules.
- § 53.4959-1— Taxes on failures by hospital organizations to meet section 501(r)(3).
- § 53.4960-1— Scope and definitions.
- § 53.4960-2— Determination of remuneration paid for a taxable year.
- § 53.4960-3— Determination of whether there is a parachute payment.
- § 53.4960-4— Liability for tax on excess remuneration and excess parachute payments.
- § 53.4960-6— Applicability date.
- § 53.4961-1— Abatement of second tier taxes for correction within correction period.
- § 53.4961-2— Court proceedings to determine liability for second tier tax.
- § 53.4963-1— Definitions.
- § 53.4965-1— Overview.
- § 53.4965-2— Covered tax-exempt entities.
- § 53.4965-3— Prohibited tax shelter transactions.
- § 53.4965-4— Definition of tax-exempt party to a prohibited tax shelter transaction.
- § 53.4965-5— Entity managers and related definitions.
- § 53.4965-6— Meaning of “knows or has reason to know”.
- § 53.4965-7— Taxes on prohibited tax shelter transactions.
- § 53.4965-8— Definition of net income and proceeds and standard for allocating net income or proceeds to various periods.
- § 53.4965-9— Effective/applicability dates.
- § 53.4968-1— Excise tax based on investment income of certain private colleges and universities.
- § 53.4968-2— Net investment income.
- § 53.4968-3— Related organizations.
- § 53.4968-4— Applicability date.
Subpart L — Procedure and Administration
- § 53.6001-1— Notice or regulations requiring records, statements, and special returns.
- § 53.6011-1— General requirement of return, statement or list.
- § 53.6011-4— Requirement of statement disclosing participation in certain transactions by taxpayers.
- § 53.6060-1— Reporting requirements for tax return preparers.
- § 53.6061-1— Signing of returns and other documents.
- § 53.6065-1— Verification of returns.
- § 53.6071-1— Time for filing returns.
- § 53.6081-1— Automatic extension of time for filing the return to report taxes due under section 4951 for self-dealing with a nuclear decommissioning fund.
- § 53.6091-1— Place for filing chapter 42 tax returns.
- § 53.6091-2— Exceptional cases.
- § 53.6107-1— Tax return preparer must furnish copy of return or claim for refund to taxpayer and must retain a copy or record.
- § 53.6109-1— Tax return preparers furnishing identifying numbers for returns or claims for refund filed.
- § 53.6151-1— Time and place for paying tax shown on returns.
- § 53.6161-1— Extension of time for paying tax or deficiency.
- § 53.6165-1— Bonds where time to pay tax or deficiency has been extended.
- § 53.6601-1— Interest on underpayment, nonpayment, or extensions of time for payment, of tax.
- § 53.6651-1— Failure to file tax return or to pay tax.
- § 53.6694-1— Section 6694 penalties applicable to tax return preparer.
- § 53.6694-2— Penalties for understatement due to an unreasonable position.
- § 53.6694-3— Penalty for understatement due to willful, reckless, or intentional conduct.
- § 53.6694-4— Extension of period of collection when tax return preparer pays 15 percent of a penalty for understatement of taxpayer's liability and certain other procedural matters.
- § 53.6695-1— Other assessable penalties with respect to the preparation of tax returns or claims for refund for other persons.
- § 53.6696-1— Claims for credit or refund by tax return preparers.
- § 53.7101-1— Form of bonds.
- § 53.7701-1— Tax return preparer.