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.