Subpart K. Subpart K—Second Tier Excise Taxes
- § 53.4955–1 - Tax on political expenditures.
- § 53.4958–0 - Table of contents.
- § 53.4958–1 - Taxes on excess benefit transactions.
- § 53.4958–2 - Definition of applicable tax-exempt organization.
- § 53.4958–3 - Definition of disqualified person.
- § 53.4958–4 - Excess benefit transaction.
- § 53.4958–5 - Transaction in which the amount of the economic benefit is determined in whole or in part by the revenues of one or more activities of the organization. [Reserved]
- § 53.4958–6 - Rebuttable presumption that a transaction is not an excess benefit transaction.
- § 53.4958–7 - Correction.
- § 53.4958–8 - Special rules.
- § 53.4959–1 - Taxes on failures by hospital organizations to meet section 501(r)(3).
- § 53.4960–0 - Table of contents.
- § 53.4960–1 - Scope and definitions.
- § 53.4960–2 - Determination of remuneration paid for a taxable year.
- § 53.4960–3 - Determination of whether there is a parachute payment.
- § 53.4960–4 - Liability for tax on excess remuneration and excess parachute payments.
- § 53.4960–5 - [Reserved]
- § 53.4960–6 - Applicability date.
- § 53.4961–1 - Abatement of second tier taxes for correction within correction period.
- § 53.4961–2 - Court proceedings to determine liability for second tier tax.
- § 53.4963–1 - Definitions.
- § 53.4965–1 - Overview.
- § 53.4965–2 - Covered tax-exempt entities.
- § 53.4965–3 - Prohibited tax shelter transactions.
- § 53.4965–4 - Definition of tax-exempt party to a prohibited tax shelter transaction.
- § 53.4965–5 - Entity managers and related definitions.
- § 53.4965–6 - Meaning of “knows or has reason to know”.
- § 53.4965–7 - Taxes on prohibited tax shelter transactions.
- § 53.4965–8 - Definition of net income and proceeds and standard for allocating net income or proceeds to various periods.
- § 53.4965–9 - Effective/applicability dates.
- § 53.4968–1 - Excise tax based on investment income of certain private colleges and universities.
- § 53.4968–2 - Net investment income.
- § 53.4968–3 - Related organizations.
- § 53.4968–4 - Applicability date.