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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 D - Taxes on Excess Business Holdings

26 CFR Subpart D - Taxes on Excess Business Holdings

  • CFR
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  1. § 53.4943-1 General rule; purpose.
  2. § 53.4943-2 Imposition of tax on excess business holdings of private foundations.
  3. § 53.4943-3 Determination of excess business holdings.
  4. § 53.4943-4 Present holdings.
  5. § 53.4943-5 Present holdings acquired by trust or a will.
  6. § 53.4943-6 Five-year period to dispose of gifts, bequests, etc.
  7. § 53.4943-7 Special rules for readjustments involving grandfathered holdings.
  8. § 53.4943-8 Business holdings; constructive ownership.
  9. § 53.4943-9 Business holdings; certain periods.
  10. § 53.4943-10 Business enterprise; definition.
  11. § 53.4943-11 Effective/applicability date.
Authority:
Secs. 4943 and 7805, Internal Revenue Code of 1954, 68A Stat. 917, 83 Stat. 507; 26 U.S.C. 4943, 7805.
Source:
T.D. 7496, 42 FR 46285, Sept. 15, 1977, unless otherwise noted.

The following state regulations pages link to this page.



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