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This is a list of United States Code sections, Statutes at Large, Public Laws, and Presidential Documents, which provide rulemaking authority for this CFR Part.
This list is taken from the Parallel Table of Authorities and Rules provided by GPO [Government Printing Office].
It is not guaranteed to be accurate or up-to-date, though we do refresh the database weekly. More limitations on accuracy are described at the GPO site.
§ 4943 - Taxes on excess business holdings
§ 6060 - Information returns of tax return preparers
§ 6081 - Extension of time for filing returns
§ 6109 - Identifying numbers
§ 6695 - Other assessable penalties with respect to the preparation of tax returns for other persons
§ 7805 - Rules and regulations
Title 26 published on 2015-12-02
The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 26 CFR Part 53 after this date.
This document contains final regulations that provide guidance to private foundations on program-related investments. The final regulations provide a series of examples illustrating investments that qualify as program-related investments. In addition to private foundations, these final regulations affect foundation managers who participate in the making of program-related investments.