26 U.S. Code 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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