26 CFR Subpart K - Subpart K—Second Tier Excise Taxes

  1. § 53.4955-1 Tax on political expenditures.
  2. § 53.4958-0 Table of contents.
  3. § 53.4958-1 Taxes on excess benefit transactions.
  4. § 53.4958-2 Definition of applicable tax-exempt organization.
  5. § 53.4958-3 Definition of disqualified person.
  6. § 53.4958-4 Excess benefit transaction.
  7. § 53.4958-5 Transaction in which the amount of the economic benefit is determined in whole or in part by the revenues of one or more activities of the organization. [Reserved]
  8. § 53.4958-6 Rebuttable presumption that a transaction is not an excess benefit transaction.
  9. § 53.4958-7 Correction.
  10. § 53.4958-8 Special rules.
  11. § 53.4959-1 Taxes on failures by hospital organizations to meet section 501(r)(3).
  12. § 53.4960-0 Table of contents.
  13. § 53.4960-1 Scope and definitions.
  14. § 53.4960-2 Determination of remuneration paid for a taxable year.
  15. § 53.4960-3 Determination of whether there is a parachute payment.
  16. § 53.4960-4 Liability for tax on excess remuneration and excess parachute payments.
  17. § 53.4960-5 [Reserved]
  18. § 53.4960-6 Applicability date.
  19. § 53.4961-1 Abatement of second tier taxes for correction within correction period.
  20. § 53.4961-2 Court proceedings to determine liability for second tier tax.
  21. § 53.4963-1 Definitions.
  22. § 53.4965-1 Overview.
  23. § 53.4965-2 Covered tax-exempt entities.
  24. § 53.4965-3 Prohibited tax shelter transactions.
  25. § 53.4965-4 Definition of tax-exempt party to a prohibited tax shelter transaction.
  26. § 53.4965-5 Entity managers and related definitions.
  27. § 53.4965-6 Meaning of “knows or has reason to know”.
  28. § 53.4965-7 Taxes on prohibited tax shelter transactions.
  29. § 53.4965-8 Definition of net income and proceeds and standard for allocating net income or proceeds to various periods.
  30. § 53.4965-9 Effective/applicability dates.
  31. § 53.4968-1 Excise tax based on investment income of certain private colleges and universities.
  32. § 53.4968-2 Net investment income.
  33. § 53.4968-3 Related organizations.
  34. § 53.4968-4 Applicability date.
Source:
T.D. 8084, 51 FR 16303, May 2, 1986, unless otherwise noted.