26 CFR Subpart C - Taxes on Failure To Distribute Income
- § 53.4942(a)-1 Taxes for failure to distribute income.
- § 53.4942(a)-2 Computation of undistributed income.
- § 53.4942(a)-3 Qualifying distributions defined.
- § 53.4942(b)-1 Operating foundations.
- § 53.4942(b)-2 Alternative tests.
- § 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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