Title 26

PART 53 SUBPART C

Subpart C - Taxes on Failure To Distribute Income Source:T.D. 7249, 38 FR 768, Jan. 4, 1973, unless otherwise noted.

• 26 U.S.C. 7805; 4960.
• Source:

26:19.0.1.1.4.3.1.1	SECTION 53.4942(a)-1	53.4942(a)-1 Taxes for failure to distribute income.
26:19.0.1.1.4.3.1.2	SECTION 53.4942(a)-2	53.4942(a)-2 Computation of undistributed income.
26:19.0.1.1.4.3.1.3	SECTION 53.4942(a)-3	53.4942(a)-3 Qualifying distributions defined.
26:19.0.1.1.4.3.1.4	SECTION 53.4942(b)-1	53.4942(b)-1 Operating foundations.
26:19.0.1.1.4.3.1.5	SECTION 53.4942(b)-2	53.4942(b)-2 Alternative tests.
26:19.0.1.1.4.3.1.6	SECTION 53.4942(b)-3	53.4942(b)-3 Determination of compliance with operating foundation tests.

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