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  1. LII
  2. U.S. Code
  3. Title 26. INTERNAL REVENUE CODE
  4. Subtitle D. Miscellaneous Excise Taxes
  5. Chapter 42. PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS
  6. Subchapter A. Private Foundations

26 U.S. Code Subchapter A— Private Foundations

  • U.S. Code
  • Notes
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  1. § 4940. Excise tax based on investment income
  2. § 4941. Taxes on self-dealing
  3. § 4942. Taxes on failure to distribute income
  4. § 4943. Taxes on excess business holdings
  5. § 4944. Taxes on investments which jeopardize charitable purpose
  6. § 4945. Taxes on taxable expenditures
  7. § 4946. Definitions and special rules
  8. § 4947. Application of taxes to certain nonexempt trusts
  9. § 4948. Application of taxes and denial of exemption with respect to certain foreign organizations
Amendments

1978—Pub. L. 95–227, § 4(c)(2)(A), Feb. 10, 1978, 92 Stat. 22, added subchapter A heading and designated sections 4940 to 4948 as subchapter A.

1969—Pub. L. 91–172, title I, § 101(b), Dec. 30, 1969, 83 Stat. 498, added analysis of sections.

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