Subpart C—Taxes on Failure To Distribute Income

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

Sections

• 53.4942(a)-1
  § 53.4942(a)-1 Taxes for failure to distribute income.
• 53.4942(a)-2
  § 53.4942(a)-2 Computation of undistributed income.
• 53.4942(a)-3
  § 53.4942(a)-3 Qualifying distributions defined.
• 53.4942(b)-1
  § 53.4942(b)-1 Operating foundations.
• 53.4942(b)-2
  § 53.4942(b)-2 Alternative tests.
• 53.4942(b)-3
  § 53.4942(b)-3 Determination of compliance with operating foundation tests.