26 CFR Subpart B
Taxes on Self-Dealing
June 25, 2020
§
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
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