26 U.S.C. Chapter 42 — PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS
- § 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
- § 4951— Taxes on self-dealing
- § 4952— Taxes on taxable expenditures
- § 4953— Tax on excess contributions to black lung benefit trusts
- § 4955— Taxes on political expenditures of section 501(c)(3) organizations
- § 4958— Taxes on excess benefit transactions
- § 4959— Taxes on failures by hospital organizations
- § 4960— Tax on excess tax-exempt organization executive compensation
- § 4961— Abatement of second tier taxes where there is correction
- § 4962— Abatement of first tier taxes in certain cases
- § 4963— Definitions
- § 4965— Excise tax on certain tax-exempt entities entering into prohibited tax shelter transactions
- § 4966— Taxes on taxable distributions
- § 4967— Taxes on prohibited benefits
- § 4968— Excise tax based on investment income of private colleges and universities