Part 53—Foundation and Similar Excise Taxes

1. CFR
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3. Title 26
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5. Chapter I
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7. Part 53

Subparts

• A
  Subpart A—Taxes on Investment Income Section 53.4940-1
• B
  Subpart B—Taxes on Self-Dealing Sections 53.4941(a)-1–53.4941(f)-1
• C
  Subpart C—Taxes on Failure To Distribute Income Sections 53.4942(a)-1–53.4942(b)-3
• D
  Subpart D—Taxes on Excess Business Holdings Sections 53.4943-1–53.4943-11
• E
  Subpart E—Taxes on Investments Which Jeopardize Charitable Purpose Sections 53.4944-1–53.4944-6
• F
  Subpart F—Taxes on Taxable Expenditures Sections 53.4945-1–53.4945-6
• G
  Subpart G—Definitions and Special Rules Section 53.4946-1
• H
  Subpart H—Application to Certain Nonexempt Trusts Sections 53.4947-1–53.4947-2
• I
  Subpart I—Tax on Investment Income of and Denial of Exemption to Certain Foreign Organizations Section 53.4948-1
• J
  Subpart J—Black Lung Benefit Trust Excise Taxes Sections 53.4951-1–53.4952-1
• K
  Subpart K—Second Tier Excise Taxes Sections 53.4955-1–53.4968-4
• L
  Subpart L—Procedure and Administration Sections 53.6001-1–53.7701-1