Subpart B. Taxes on Self-Dealing

• § 53.4941(a)-1 - Imposition of initial taxes.
• § 53.4941(b)-1 - Imposition of additional taxes.
• § 53.4941(c)-1 - Special rules.
• § 53.4941(d)-1 - Definition of self-dealing.
• § 53.4941(d)-2 - Specific acts of self-dealing.
• § 53.4941(d)-3 - Exceptions to self-dealing.
• § 53.4941(d)-4 - Transitional rules.
• § 53.4941(e)-1 - Definitions.
• § 53.4941(f)-1 - Effective dates.