CFR›Title 26›Chapter I›Part 53›Subpart A ContainsSection 53.4940-1CorpusDaily eCFRDisplayed edition2026-04-15Last updated2026-04-15 Subpart A—Taxes on Investment Income Sections 53.4940-1 § 53.4940-1 Excise tax on net investment income. Next B Subpart B—Taxes on Self-Dealing