Please help us improve our site!
No thank you
Skip to main content
Cornell University insignia Cornell Law School Search Cornell
Support Us!
Search
  • About LII
    • Who We Are
    • What We Do
    • Who Pays For This
    • Contact Us
  • Get the law
    • Constitution
    • Supreme Court
    • U.S. Code
    • CFR
    • Federal Rules
      • Federal Rules of Appellate Procedure
      • Federal Rules of Civil Procedure
      • Federal Rules of Criminal Procedure
      • Federal Rules of Evidence
      • Federal Rules of Bankruptcy Procedure
    • U.C.C.
    • Law by jurisdiction
      • State law
      • Uniform laws
      • Federal law
      • World law
  • Lawyer directory
  • Legal encyclopedia
    • Business law
    • Constitutional law
    • Criminal law
    • Family law
    • Employment law
    • Money and Finances
    • More...
  • Help out
    • Give
    • Sponsor
    • Advertise
    • Create
    • Promote
    • Join Lawyer Directory


  1. LII
  2. Electronic Code of Federal Regulations (e-CFR)
  3. Title 26—Internal Revenue
  4. CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
  5. SUBCHAPTER D—MISCELLANEOUS EXCISE TAXES
  6. PART 53—FOUNDATION AND SIMILAR EXCISE TAXES
  7. Subpart B—Taxes on Self-Dealing

26 CFR Part 53 - Subpart B - Taxes on Self-Dealing

  • CFR
prev | next
  1. § 53.4941(a)-1 Imposition of initial taxes.
  2. § 53.4941(b)-1 Imposition of additional taxes.
  3. § 53.4941(c)-1 Special rules.
  4. § 53.4941(d)-1 Definition of self-dealing.
  5. § 53.4941(d)-2 Specific acts of self-dealing.
  6. § 53.4941(d)-3 Exceptions to self-dealing.
  7. § 53.4941(d)-4 Transitional rules.
  8. § 53.4941(e)-1 Definitions.
  9. § 53.4941(f)-1 Effective dates.
Source:
T.D. 7270, 38 FR 9493, Apr. 17, 1973, unless otherwise noted.

CFR Toolbox

Law about... Articles from Wex
Table of Popular Names
Parallel Table of Authorities


  • Accessibility
  • About LII
  • Contact us
  • Advertise here
  • Help
  • Terms of use
  • Privacy
  • LII logo