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Electronic Code of Federal Regulations (e-CFR)
Title 26—Internal Revenue
CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
SUBCHAPTER D—MISCELLANEOUS EXCISE TAXES
PART 53—FOUNDATION AND SIMILAR EXCISE TAXES
Subpart E—Taxes on Investments Which Jeopardize Charitable Purpose
26 CFR Part 53 - Subpart E - Taxes on Investments Which Jeopardize Charitable Purpose
CFR
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§ 53.4944-1 Initial taxes.
§ 53.4944-2 Additional taxes.
§ 53.4944-3 Exception for program-related investments.
§ 53.4944-4 Special rules.
§ 53.4944-5 Definitions.
§ 53.4944-6 Special rules for investments made prior to January 1, 1970.
Source:
T.D. 7240,
37 FR 28747
, Dec. 27, 1972, unless otherwise noted.
