REGULATIONS
Rulings
AD/CVD
Notices
HTSUS
U.S. Code
Regs
More
Ports
About
Updates
Apps
Larger font
Smaller font
SEARCH
Sort by Rank
Titles Ascending
Titles Descending
10 per page
25 Result/page
50 Result/page
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 C - Subpart C—Taxes on Failure To Distribute Income
§ 53.4942(a)-1 - Taxes for failure to distribute income.
§ 53.4942(a)-2 - Computation of undistributed income.
§ 53.4942(a)-3 - Qualifying distributions defined.
§ 53.4942(b)-1 - Operating foundations.
§ 53.4942(b)-2 - Alternative tests.
§ 53.4942(b)-3 - Determination of compliance with operating foundation tests.
authority:
26 U.S.C. 7805
; 4960, unless otherwise noted
.list_box li,p,.cm-search-info,.cm-search-detail,.abt span,.expand-collapse_top
Get the CustomsMobile app!