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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 H—Application to Certain Nonexempt Trusts
26 CFR Part 53 - Subpart H - Application to Certain Nonexempt Trusts
CFR
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§ 53.4947-1 Application of tax.
§ 53.4947-2 Special rules.
