Code of Federal Regulations · Part

Part 53 — Foundation And Similar Excise Taxes

26 C.F.R. pt. 53

• Subpart A Taxes On Investment Income
• Subpart B Taxes On Self-dealing
• Subpart C Taxes On Failure To Distribute Income
• Subpart D Taxes On Excess Business Holdings
• Subpart E Taxes On Investments Which Jeopardize Charitable Purpose
• Subpart F Taxes On Taxable Expenditures
• Subpart G Definitions And Special Rules
• Subpart H Application To Certain Nonexempt Trusts
• Subpart I Tax On Investment Income Of And Denial Of Exemption To Certain Foreign Organizations
• Subpart J Black Lung Benefit Trust Excise Taxes
• Subpart K Second Tier Excise Taxes
• Subpart L Procedure And Administration