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Title 26 - Internal Revenue
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CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
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SUBCHAPTER D—MISCELLANEOUS EXCISE TAXES (Parts 40–158)
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PART 53—FOUNDATION AND SIMILAR EXCISE TAXES
CFR
Title 1 - General Provisions
Title 2 - Grants and Agreements
Title 3 - The President
Title 4 - Accounts
Title 5 - Administrative Personnel
Title 6 - Domestic Security
Title 7 - Agriculture
Title 8 - Aliens and Nationality
Title 9 - Animals and Animal Products
Title 10 - Energy
Title 11 - Federal Elections
Title 12 - Banks and Banking
Title 13 - Business Credit and Assistance
Title 14 - Aeronautics and Space
Title 15 - Commerce and Foreign Trade
Title 16 - Commercial Practices
Title 17 - Commodity and Securities Exchanges
Title 18 - Conservation of Power and Water Resources
Title 19 - Customs Duties
Title 20 - Employees' Benefits
Title 21 - Food and Drugs
Title 22 - Foreign Relations
Title 23 - Highways
Title 24 - Housing and Urban Development
Title 25 - Indians
Title 26 - Internal Revenue
Title 27 - Alcohol, Tobacco Products and Firearms
Title 28 - Judicial Administration
Title 29 - Labor
Title 30 - Mineral Resources
Title 31 - Money and Finance: Treasury
Title 32 - National Defense
Title 33 - Navigation and Navigable Waters
Title 34 - Education
Title 35 - Panama Canal
Title 36 - Parks, Forests, and Public Property
Title 37 - Patents, Trademarks, and Copyrights
Title 38 - Pensions, Bonuses, and Veterans' Relief
Title 39 - Postal Service
Title 40 - Protection of Environment
Title 41 - Public Contracts and Property Management
Title 42 - Public Health
Title 43 - Public Lands: Interior
Title 44 - Emergency Management and Assistance
Title 45 - Public Welfare
Title 46 - Shipping
Title 47 - Telecommunication
Title 48 - Federal Acquisition Regulations System
Title 49 - Transportation
Title 50 - Wildlife and Fisheries
PART 53—FOUNDATION AND SIMILAR EXCISE TAXES
SUBPART A—Taxes on Investment Income (§53.4940-1 to §53.4940-1)
SUBPART B—Taxes on Self-Dealing (§53.4941(a)-1 to §53.4941(f)-1)
SUBPART C—Taxes on Failure To Distribute Income (§53.4942(a)-1 to §53.4942(b)-3)
SUBPART D—Taxes on Excess Business Holdings (§53.4943-1 to §53.4943-11)
SUBPART E—Taxes on Investments Which Jeopardize Charitable Purpose (§53.4944-1 to §53.4944-6)
SUBPART F—Taxes on Taxable Expenditures (§53.4945-1 to §53.4945-6)
SUBPART G—Definitions and Special Rules (§53.4946-1 to §53.4946-1)
SUBPART H—Application to Certain Nonexempt Trusts (§53.4947-1 to §53.4947-2)
SUBPART I—Tax on Investment Income of and Denial of Exemption to Certain Foreign Organizations (§53.4948-1 to §53.4948-1)
SUBPART J—Black Lung Benefit Trust Excise Taxes (§53.4951-1 to §53.4952-1)
SUBPART K—Second Tier Excise Taxes (§53.4955-1 to §53.4963-1)
SUBPART L—Procedure and Administration (§53.6001-1 to §53.7701-1)
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