26 CFR Part 53 - Subpart B - Taxes on Self-Dealing
- § 53.4941(a)-1 Imposition of initial taxes.
- § 53.4941(b)-1 Imposition of additional taxes.
- § 53.4941(c)-1 Special rules.
- § 53.4941(d)-1 Definition of self-dealing.
- § 53.4941(d)-2 Specific acts of self-dealing.
- § 53.4941(d)-3 Exceptions to self-dealing.
- § 53.4941(d)-4 Transitional rules.
- § 53.4941(e)-1 Definitions.
- § 53.4941(f)-1 Effective dates.
Source:
T.D. 7270, 38 FR 9493, Apr. 17, 1973, unless otherwise noted.