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LII
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 F. Taxes on Taxable Expenditures
26 CFR Subpart F - Taxes on Taxable Expenditures
CFR
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§ 53.4945-1 Taxes on taxable expenditures.
§ 53.4945-2 Propaganda influencing legislation.
§ 53.4945-3 Influencing elections and carrying on voter registration drives.
§ 53.4945-4 Grants to individuals.
§ 53.4945-5 Grants to organizations.
§ 53.4945-6 Expenditures for noncharitable purposes.
Source:
T.D. 7215,
37 FR 23161
, Oct. 31, 1972, unless otherwise noted.
