26 U.S. Code Chapter 42, Subchapter D - Failure by Certain Charitable Organizations To Meet Certain Qualification Requirements

Sec. 4958. Taxes on excess benefit transactions. 4959. Taxes on failures by hospital organizations.
Prior Provisions

A prior subchapter D, consisting of sections 4961 to 4963 of this title, was redesignated subchapter E.

2010—Pub. L. 111–148, title IX, § 9007(b)(2),Mar. 23, 2010, 124 Stat. 857, added item 4959.


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