Title 26
PART 53 SUBPART B
Subpart B - Taxes on Self-Dealing Source: T.D. 7270, 38 FR 9493, Apr. 17, 1973, unless otherwise noted.
- 26 U.S.C. 7805; 4960.
- Source:
| 26:19.0.1.1.4.2.1.1 | SECTION 53.4941(a)-1 | 53.4941(a)-1 Imposition of initial taxes. | |
| 26:19.0.1.1.4.2.1.2 | SECTION 53.4941(b)-1 | 53.4941(b)-1 Imposition of additional taxes. | |
| 26:19.0.1.1.4.2.1.3 | SECTION 53.4941(c)-1 | 53.4941(c)-1 Special rules. | |
| 26:19.0.1.1.4.2.1.4 | SECTION 53.4941(d)-1 | 53.4941(d)-1 Definition of self-dealing. | |
| 26:19.0.1.1.4.2.1.5 | SECTION 53.4941(d)-2 | 53.4941(d)-2 Specific acts of self-dealing. | |
| 26:19.0.1.1.4.2.1.6 | SECTION 53.4941(d)-3 | 53.4941(d)-3 Exceptions to self-dealing. | |
| 26:19.0.1.1.4.2.1.7 | SECTION 53.4941(d)-4 | 53.4941(d)-4 Transitional rules. | |
| 26:19.0.1.1.4.2.1.8 | SECTION 53.4941(e)-1 | 53.4941(e)-1 Definitions. | |
| 26:19.0.1.1.4.2.1.9 | SECTION 53.4941(f)-1 | 53.4941(f)-1 Effective dates. |