Subpart D—Taxes on Excess Business Holdings

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 D

Sections

• 53.4943-1
  § 53.4943-1 General rule; purpose.
• 53.4943-2
  § 53.4943-2 Imposition of tax on excess business holdings of private foundations.
• 53.4943-3
  § 53.4943-3 Determination of excess business holdings.
• 53.4943-4
  § 53.4943-4 Present holdings.
• 53.4943-5
  § 53.4943-5 Present holdings acquired by trust or a will.
• 53.4943-6
  § 53.4943-6 Five-year period to dispose of gifts, bequests, etc.
• 53.4943-7
  § 53.4943-7 Special rules for readjustments involving grandfathered holdings.
• 53.4943-8
  § 53.4943-8 Business holdings; constructive ownership.
• 53.4943-9
  § 53.4943-9 Business holdings; certain periods.
• 53.4943-10
  § 53.4943-10 Business enterprise; definition.
• 53.4943-11
  § 53.4943-11 Effective/applicability date.