26 CFR Subpart D
Taxes on Excess Business Holdings
June 25, 2020
§
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
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