Code of Federal Regulations · Subpart
Subpart K — Second Tier Excise Taxes
26 C.F.R. pt. 53, subpt. K
- § 53.4955-1 -1 Tax On Political Expenditures
- § 53.4958-0 -0 Table Of Contents
- § 53.4958-1 -1 Taxes On Excess Benefit Transactions
- § 53.4958-2 -2 Definition Of Applicable Tax-exempt Organization
- § 53.4958-3 -3 Definition Of Disqualified Person
- § 53.4958-4 -4 Excess Benefit Transaction
- § 53.4958-5 -5 Transaction In Which The Amount Of The Economic Benefit Is Determined In Whole Or In Part By The Revenues Of One Or More Activities Of The Organization. [reserved]
- § 53.4958-6 -6 Rebuttable Presumption That A Transaction Is Not An Excess Benefit Transaction
- § 53.4958-7 -7 Correction
- § 53.4958-8 -8 Special Rules
- § 53.4959-1 -1 Taxes On Failures By Hospital Organizations To Meet Section 501(r)(3)
- § 53.4960-0 -0 Table Of Contents
- § 53.4960-1 -1 Scope And Definitions
- § 53.4960-2 -2 Determination Of Remuneration Paid For A Taxable Year
- § 53.4960-3 -3 Determination Of Whether There Is A Parachute Payment
- § 53.4960-4 -4 Liability For Tax On Excess Remuneration And Excess Parachute Payments
- § 53.4960-5 -5 [reserved]
- § 53.4960-6 -6 Applicability Date
- § 53.4961-1 -1 Abatement Of Second Tier Taxes For Correction Within Correction Period
- § 53.4961-2 -2 Court Proceedings To Determine Liability For Second Tier Tax
- § 53.4963-1 -1 Definitions
- § 53.4965-1 -1 Overview
- § 53.4965-2 -2 Covered Tax-exempt Entities
- § 53.4965-3 -3 Prohibited Tax Shelter Transactions
- § 53.4965-4 -4 Definition Of Tax-exempt Party To A Prohibited Tax Shelter Transaction
- § 53.4965-5 -5 Entity Managers And Related Definitions
- § 53.4965-6 -6 Meaning Of “knows Or Has Reason To Know”
- § 53.4965-7 -7 Taxes On Prohibited Tax Shelter Transactions
- § 53.4965-8 -8 Definition Of Net Income And Proceeds And Standard For Allocating Net Income Or Proceeds To Various Periods
- § 53.4965-9 -9 Effective/applicability Dates
- § 53.4968-1 -1 Excise Tax Based On Investment Income Of Certain Private Colleges And Universities
- § 53.4968-2 -2 Net Investment Income
- § 53.4968-3 -3 Related Organizations
- § 53.4968-4 -4 Applicability Date