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  1. Regulations
    All Titles
  2. title 26
    Internal Revenue
  3. chapter I-i18
    CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)
  4. part 53
    PART 53—FOUNDATION AND SIMILAR EXCISE TAXES
  5. subpart B
    Subpart B—Taxes on Self-Dealing

Subpart B. 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.
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