26 CFR Subpart K
Second Tier Excise Taxes
June 25, 2020
§
53.4961-1
Abatement of second tier taxes for correction within correction period
§
53.4955-1
Tax on political expenditures
§
53.4958-0
Table of contents
§
53.4958-1
Taxes on excess benefit transactions
§
53.4958-2
Definition of applicable tax-exempt organization
§
53.4958-3
Definition of disqualified person
§
53.4958-4
Excess benefit transaction
§
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]
§
53.4958-6
Rebuttable presumption that a transaction is not an excess benefit transaction
§
53.4958-7
Correction
§
53.4958-8
Special rules
§
53.4959-1
Taxes on failures by hospital organizations to meet section 501(r)(3)
§
53.4961-2
Court proceedings to determine liability for second tier tax
§
53.4963-1
Definitions
§
53.4965-1
Overview
§
53.4965-2
Covered tax-exempt entities
§
53.4965-3
Prohibited tax shelter transactions
§
53.4965-4
Definition of tax-exempt party to a prohibited tax shelter transaction
§
53.4965-5
Entity managers and related definitions
§
53.4965-6
Meaning of “knows or has reason to know”
§
53.4965-7
Taxes on prohibited tax shelter transactions
§
53.4965-8
Definition of net income and proceeds and standard for allocating net income or proceeds to various periods
§
53.4965-9
Effective/applicability dates
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