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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 J - Subpart J—Black Lung Benefit Trust Excise Taxes
§ 53.4951-1 - Black lung trusts—taxes on self-dealing.
§ 53.4952-1 - Black lung trusts—taxes on taxable expenditures.
authority:
26 U.S.C. 7805
; 4960, unless otherwise noted
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