Code of Federal Regulations · Subpart

Subpart C — Taxes On Failure To Distribute Income

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

• § 53.4942(a)-1 (a)-1 Taxes For Failure To Distribute Income
• § 53.4942(a)-2 (a)-2 Computation Of Undistributed Income
• § 53.4942(a)-3 (a)-3 Qualifying Distributions Defined
• § 53.4942(b)-1 (b)-1 Operating Foundations
• § 53.4942(b)-2 (b)-2 Alternative Tests
• § 53.4942(b)-3 (b)-3 Determination Of Compliance With Operating Foundation Tests