26 CFR Part 53
FOUNDATION AND SIMILAR EXCISE TAXES
June 25, 2020
Subpart
D
Taxes on Excess Business Holdings
Subpart
A
Taxes on Investment Income
Subpart
B
Taxes on Self-Dealing
Subpart
C
Taxes on Failure To Distribute Income
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
Subpart
L
Procedure and Administration