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  1. Regulations
    All Titles
  2. title 26
    Internal Revenue
  3. chapter I-i18
    INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)
  4. part 53
    FOUNDATION AND SIMILAR EXCISE TAXES

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
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