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