26 CFR Part 53 - FOUNDATION AND SIMILAR EXCISE TAXES
- Subpart A—Taxes on Investment Income (§ 53.4940-1)
- Subpart B—Taxes on Self-Dealing (§§ 53.4941(a)-1 - 53.4941(f)-1)
- Subpart C—Taxes on Failure To Distribute Income (§§ 53.4942(a)-1 - 53.4942(b)-3)
- Subpart D—Taxes on Excess Business Holdings (§§ 53.4943-1 - 53.4943-11)
- Subpart E—Taxes on Investments Which Jeopardize Charitable Purpose (§§ 53.4944-1 - 53.4944-6)
- Subpart F—Taxes on Taxable Expenditures (§§ 53.4945-1 - 53.4945-6)
- Subpart G—Definitions and Special Rules (§ 53.4946-1)
- Subpart H—Application to Certain Nonexempt Trusts (§§ 53.4947-1 - 53.4947-2)
- Subpart I—Tax on Investment Income of and Denial of Exemption to Certain Foreign Organizations (§ 53.4948-1)
- Subpart J—Black Lung Benefit Trust Excise Taxes (§§ 53.4951-1 - 53.4952-1)
- Subpart K—Second Tier Excise Taxes (§§ 53.4955-1 - 53.4968-4)
- Subpart L—Procedure and Administration (§§ 53.6001-1 - 53.7701-1)
Authority:
26 U.S.C. 7805; 4960, unless otherwise noted.
Section 53.6011-1 also issued under 26 U.S.C. 6011;
Section 53.6060-1 also issued under 26 U.S.C. 6060(a);
Section 53.6081-1 also issued under 26 U.S.C. 6081(a);
Section 53.6109-1 also issued under 26 U.S.C. 6109(a);
Section 53.6109-2 also issued under 26 U.S.C. 6109(a);
Section 53.6695-1 also issued under 26 U.S.C. 6695(b).