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title 26
INTERNAL REVENUE CODE
subtitle D
Miscellaneous Excise Taxes
chapter 42
PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS
subchapter E
Abatement of First and Second Tier Taxes in Certain Cases
Subchapter E. Abatement of First and Second Tier Taxes in Certain Cases
§ 4961
- Abatement of second tier taxes where there is correction
§ 4962
- Abatement of first tier taxes in certain cases
§ 4963
- Definitions
