Part 53. FOUNDATION AND SIMILAR EXCISE TAXES

• SUBPART A [§ 53.4940-1 - § 53.4940-1] - Taxes on Investment Income
• SUBPART B [§ 53.4941(a)-1 - § 53.4941(f)-1] - Taxes on Self-Dealing
• SUBPART C [§ 53.4942(a)-1 - § 53.4942(b)-3] - Taxes on Failure To Distribute Income
• SUBPART D [§ 53.4943-1 - § 53.4943-11] - Taxes on Excess Business Holdings
• SUBPART E [§ 53.4944-1 - § 53.4944-6] - Taxes on Investments Which Jeopardize Charitable Purpose
• SUBPART F [§ 53.4945-1 - § 53.4945-6] - Taxes on Taxable Expenditures
• SUBPART G [§ 53.4946-1 - § 53.4946-1] - Definitions and Special Rules
• SUBPART H [§ 53.4947-1 - § 53.4947-2] - Application to Certain Nonexempt Trusts
• SUBPART I [§ 53.4948-1 - § 53.4948-1] - Tax on Investment Income of and Denial of Exemption to Certain Foreign Organizations
• SUBPART J [§ 53.4951-1 - § 53.4952-1] - Black Lung Benefit Trust Excise Taxes
• SUBPART K [§ 53.4955-1 - § 53.4968-4] - Second Tier Excise Taxes
• SUBPART L [§ 53.6001-1 - § 53.7701-1] - Procedure and Administration