26 USC Subchapter A
Private Foundations
October 30, 2020
§
4940
Excise tax based on investment income
§
4941
Taxes on self-dealing
§
4942
Taxes on failure to distribute income
§
4943
Taxes on excess business holdings
§
4944
Taxes on investments which jeopardize charitable purpose
§
4945
Taxes on taxable expenditures
§
4946
Definitions and special rules
§
4947
Application of taxes to certain nonexempt trusts
§
4948
Application of taxes and denial of exemption with respect to certain foreign organizations
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