Code of Federal Regulations · Subpart

Subpart B — Taxes On Self-dealing

26 C.F.R. pt. 53, subpt. B

• § 53.4941(a)-1 (a)-1 Imposition Of Initial Taxes
• § 53.4941(b)-1 (b)-1 Imposition Of Additional Taxes
• § 53.4941(c)-1 (c)-1 Special Rules
• § 53.4941(d)-1 (d)-1 Definition Of Self-dealing
• § 53.4941(d)-2 (d)-2 Specific Acts Of Self-dealing
• § 53.4941(d)-3 (d)-3 Exceptions To Self-dealing
• § 53.4941(d)-4 (d)-4 Transitional Rules
• § 53.4941(e)-1 (e)-1 Definitions
• § 53.4941(f)-1 (f)-1 Effective Dates