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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 J—Black Lung Benefit Trust Excise Taxes
26 CFR Subpart J - Subpart J—Black Lung Benefit Trust Excise Taxes
CFR
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§ 53.4951-1 Black lung trusts—taxes on self-dealing.
§ 53.4952-1 Black lung trusts—taxes on taxable expenditures.
Source:
T.D. 7644,
44 FR 52198
, Sept. 7, 1979, unless otherwise noted.
