1. LawStack
  2. Title 26 - Internal Revenue
  3. Subchapter D - MISCELLANEOUS EXCISE TAXES
  4. Part 53 - FOUNDATION AND SIMILAR EXCISE TAXES
  5. Subpart K - Second Tier Excise Taxes
  6. 26 CFR § 53.4958-5
26 CFR § 53.4958-5
Transaction in which the amount of the economic benefit is determined in whole or in part by the revenues of one or more activities of the organization. [Reserved]
June 25, 2020
CFR
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§ 53.4958-4 Excess benefit transaction
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§ 53.4958-6 Rebuttable presumption that a transaction is not an excess benefit transaction

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