United States Code · Subchapter

Subchapter A — Private Foundations

26 U.S.C. subch. schA

• § 4940 Excise Tax Based On Investment Income
• § 4941 Taxes On Self-dealing
• § 4942 Taxes On Failure To Distribute Income
• § 4943 Taxes On Excess Business Holdings
• § 4944 Taxes On Investments Which Jeopardize Charitable Purpose
• § 4945 Taxes On Taxable Expenditures
• § 4946 Definitions And Special Rules
• § 4947 Application Of Taxes To Certain Nonexempt Trusts
• § 4948 Application Of Taxes And Denial Of Exemption With Respect To Certain Foreign Organizations