26 U.S. Code Chapter 42, Subchapter A - Private Foundations
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- § 4940. Excise tax based on investment income
- § 4941. Taxes on self-dealing
- § 4942. Taxes on failure to distribute income
- § 4943. Taxes on excess business holdings
- § 4944. Taxes on investments which jeopardize charitable purpose
- § 4945. Taxes on taxable expenditures
- § 4946. Definitions and special rules
- § 4947. Application of taxes to certain nonexempt trusts
- § 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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