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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
Subpart B - Subpart B—Taxes on Self-Dealing
§ 53.4941(a)-1 - Imposition of initial taxes.
§ 53.4941(b)-1 - Imposition of additional taxes.
§ 53.4941(c)-1 - Special rules.
§ 53.4941(d)-1 - Definition of self-dealing.
§ 53.4941(d)-2 - Specific acts of self-dealing.
§ 53.4941(d)-3 - Exceptions to self-dealing.
§ 53.4941(d)-4 - Transitional rules.
§ 53.4941(e)-1 - Definitions.
§ 53.4941(f)-1 - Effective dates.
authority:
26 U.S.C. 7805
; 4960, unless otherwise noted
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