26 CFR Part 143 - TEMPORARY EXCISE TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1969

eCFR
Authorities (U.S. Code)

§ 143.1 [Reserved]
§ 143.2 Taxes on self-dealing; scholarship and fellowship grants by private foundations.
§§ 143.3-143.4 [Reserved]
§ 143.5 Taxes on self-dealing; indirect transactions by a private foundation.
§ 143.6 Election to shorten the period during which certain excess business holdings of private foundations are treated as permitted holdings.

Authority:

Sec. 7805, 68A Stat. 917; 26 U.S.C. 7805.

This is a list of United States Code sections, Statutes at Large, Public Laws, and Presidential Documents, which provide rulemaking authority for this CFR Part.

This list is taken from the Parallel Table of Authorities and Rules provided by GPO [Government Printing Office].

It is not guaranteed to be accurate or up-to-date, though we do refresh the database weekly. More limitations on accuracy are described at the GPO site.

United States Code

U.S. Code: Title 26 - INTERNAL REVENUE CODE

§ 7805 - Rules and regulations