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  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 C. Taxes on Failure To Distribute Income

26 CFR Subpart C - Taxes on Failure To Distribute Income

  • CFR
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  1. § 53.4942(a)-1 Taxes for failure to distribute income.
  2. § 53.4942(a)-2 Computation of undistributed income.
  3. § 53.4942(a)-3 Qualifying distributions defined.
  4. § 53.4942(b)-1 Operating foundations.
  5. § 53.4942(b)-2 Alternative tests.
  6. § 53.4942(b)-3 Determination of compliance with operating foundation tests.
Source:
T.D. 7249, 38 FR 768, Jan. 4, 1973, unless otherwise noted.

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