26 U.S. Code Chapter 42, Subchapter A - Private Foundations

Sec. 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.

1978—Pub. L. 95–227, § 4(c)(2)(A),Feb. 10, 1978, 92 Stat. 22, added subchapter A heading and designated sections 4940 to 4948 as subchapter A.
1969—Pub. L. 91–172, title I, § 101(b),Dec. 30, 1969, 83 Stat. 498, added analysis of sections.

The table below lists the classification updates, since Jan. 3, 2012, for the contained sections. If there are multiple sections, they are presented in section number order (original document order).

The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013

An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.

26 USCDescription of ChangeSession YearPublic LawStatutes at Large


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