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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 I—Tax on Investment Income of and Denial of Exemption to Certain Foreign Organizations
26 CFR Part 53 - Subpart I - Tax on Investment Income of and Denial of Exemption to Certain Foreign Organizations
CFR
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§ 53.4948-1 Application of taxes and denial of exemption with respect to certain foreign organizations.
