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Regulations last checked for updates: May 16, 2025
Title 26 - Internal Revenue last revised: Feb 28, 2025
All Titles
Title 26
Chapter I
Part 53 - PART 53—FOUNDATION AND SIMILAR EXCISE TAXES
Subpart A [§ 53.4940-1 - § 53.4940-1] - Subpart A—Taxes on Investment Income
Subpart B [§ 53.4941(a)-1 - § 53.4941(f)-1] - Subpart B—Taxes on Self-Dealing
Subpart C [§ 53.4942(a)-1 - § 53.4942(b)-3] - Subpart C—Taxes on Failure To Distribute Income
Subpart D [§ 53.4943-1 - § 53.4943-11] - Subpart D—Taxes on Excess Business Holdings
Subpart E [§ 53.4944-1 - § 53.4944-6] - Subpart E—Taxes on Investments Which Jeopardize Charitable Purpose
Subpart F [§ 53.4945-1 - § 53.4945-6] - Subpart F—Taxes on Taxable Expenditures
Subpart G [§ 53.4946-1 - § 53.4946-1] - Subpart G—Definitions and Special Rules
Subpart H [§ 53.4947-1 - § 53.4947-2] - Subpart H—Application to Certain Nonexempt Trusts
Subpart I [§ 53.4948-1 - § 53.4948-1] - Subpart I—Tax on Investment Income of and Denial of Exemption to Certain Foreign Organizations
Subpart J [§ 53.4951-1 - § 53.4952-1] - Subpart J—Black Lung Benefit Trust Excise Taxes
Subpart K [§ 53.4955-1 - § 53.4968-4] - Subpart K—Second Tier Excise Taxes
Subpart L [§ 53.6001-1 - § 53.7701-1] - Subpart L—Procedure and Administration
authority:
26 U.S.C. 7805
; 4960, unless otherwise noted
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