Subpart C. Subpart C—Taxes on Failure To Distribute Income
- § 53.4942(a)-1 - Taxes for failure to distribute income.
- § 53.4942(a)-2 - Computation of undistributed income.
- § 53.4942(a)-3 - Qualifying distributions defined.
- § 53.4942(b)-1 - Operating foundations.
- § 53.4942(b)-2 - Alternative tests.
- § 53.4942(b)-3 - Determination of compliance with operating foundation tests.