Subpart D. Subpart D—Taxes on Excess Business Holdings

• § 53.4943-1 - General rule; purpose.
• § 53.4943-2 - Imposition of tax on excess business holdings of private foundations.
• § 53.4943-3 - Determination of excess business holdings.
• § 53.4943-4 - Present holdings.
• § 53.4943-5 - Present holdings acquired by trust or a will.
• § 53.4943-6 - Five-year period to dispose of gifts, bequests, etc.
• § 53.4943-7 - Special rules for readjustments involving grandfathered holdings.
• § 53.4943-8 - Business holdings; constructive ownership.
• § 53.4943-9 - Business holdings; certain periods.
• § 53.4943-10 - Business enterprise; definition.
• § 53.4943-11 - Effective/applicability date.