Subchapter A. Private Foundations
- § 4940 - Excise tax based on investment income
- § 4941 - Taxes on self-dealing
- § 4942 - Taxes on failure to distribute income
- § 4943 - Taxes on excess business holdings
- § 4944 - Taxes on investments which jeopardize charitable purpose
- § 4945 - Taxes on taxable expenditures
- § 4946 - Definitions and special rules
- § 4947 - Application of taxes to certain nonexempt trusts