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Regulations last checked for updates: May 16, 2025
Title 26 - Internal Revenue last revised: Feb 28, 2025
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Title 26
Chapter I
Part 143 - PART 143—TEMPORARY EXCISE TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1969
§ 143.1 - [Reserved]
§ 143.2 - Taxes on self-dealing; scholarship and fellowship grants by private foundations.
§§ 143.3-143.4 - §[Reserved]
§ 143.5 - Taxes on self-dealing; indirect transactions by a private foundation.
§ 143.6 - Election to shorten the period during which certain excess business holdings of private foundations are treated as permitted holdings.
authority:
Sec. 7805, 68A Stat. 917;
26 U.S.C. 7805.
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