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Title 26 - Internal Revenue
Subchapter D - MISCELLANEOUS EXCISE TAXES
Part 53 - FOUNDATION AND SIMILAR EXCISE TAXES
26 CFR Subpart E
26 CFR Subpart E
Taxes on Investments Which Jeopardize Charitable Purpose
June 25, 2020
§
53.4944-1
Initial taxes
§
53.4944-2
Additional taxes
§
53.4944-3
Exception for program-related investments
§
53.4944-4
Special rules
§
53.4944-5
Definitions
§
53.4944-6
Special rules for investments made prior to January 1, 1970
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