Part 53. PART 53—FOUNDATION AND SIMILAR EXCISE TAXES
- SUBPART A [§ 53.4940–1 - § 53.4940–1] - Subpart A—Taxes on Investment Income
- SUBPART B [§ 53.4941(a)–1 - § 53.4941(f)–1] - Subpart B—Taxes on Self-Dealing
- SUBPART C [§ 53.4942(a)–1 - § 53.4942(b)–3] - Subpart C—Taxes on Failure To Distribute Income
- SUBPART D [§ 53.4943–1 - § 53.4943–11] - Subpart D—Taxes on Excess Business Holdings
- SUBPART E [§ 53.4944–1 - § 53.4944–6] - Subpart E—Taxes on Investments Which Jeopardize Charitable Purpose
- SUBPART F [§ 53.4945–1 - § 53.4945–6] - Subpart F—Taxes on Taxable Expenditures
- SUBPART G [§ 53.4946–1 - § 53.4946–1] - Subpart G—Definitions and Special Rules
- SUBPART H [§ 53.4947–1 - § 53.4947–2] - Subpart H—Application to Certain Nonexempt Trusts
- SUBPART I [§ 53.4948–1 - § 53.4948–1] - Subpart I—Tax on Investment Income of and Denial of Exemption to Certain Foreign Organizations
- SUBPART J [§ 53.4951–1 - § 53.4952–1] - Subpart J—Black Lung Benefit Trust Excise Taxes
- SUBPART K [§ 53.4955–1 - § 53.4968–4] - Subpart K—Second Tier Excise Taxes
- SUBPART L [§ 53.6001–1 - § 53.7701–1] - Subpart L—Procedure and Administration