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U.S Code last checked for updates: May 14, 2025
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Title 26
Subtitle D
Chapter 42
Subchapter A
§ 4940. Excise tax based on investment income
§ 4941. Taxes on self-dealing
§ 4942. Taxes on failure to distribute income
§ 4943. Taxes on excess business holdings
§ 4944. Taxes on investments which jeopardize charitable purpose
§ 4945. Taxes on taxable expenditures
§ 4946. Definitions and special rules
§ 4947. Application of taxes to certain nonexempt trusts
§ 4948. Application of taxes and denial of exemption with respect to certain foreign organizations
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