26 CFR Part 143
TEMPORARY EXCISE TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1969
June 25, 2020
§
143.1
[Reserved]
§
143.2
Taxes on self-dealing; scholarship and fellowship grants by private foundations
§
§143.3-143.4
[Reserved]
§
143.5
Taxes on self-dealing; indirect transactions by a private foundation
§
143.6
Election to shorten the period during which certain excess business holdings of private foundations are treated as permitted holdings