Title 26

PART 53 SUBPART D

Subpart D - Taxes on Excess Business Holdings Authority:Secs. 4943 and 7805, Internal Revenue Code of 1954, 68A Stat. 917, 83 Stat. 507; 26 U.S.C. 4943, 7805. Source:T.D. 7496, 42 FR 46285, Sept. 15, 1977, unless otherwise noted.

26:19.0.1.1.4.4.1.1SECTION 53.4943-1
   53.4943-1 General rule; purpose.
26:19.0.1.1.4.4.1.2SECTION 53.4943-2
   53.4943-2 Imposition of tax on excess business holdings of private foundations.
26:19.0.1.1.4.4.1.3SECTION 53.4943-3
   53.4943-3 Determination of excess business holdings.
26:19.0.1.1.4.4.1.4SECTION 53.4943-4
   53.4943-4 Present holdings.
26:19.0.1.1.4.4.1.5SECTION 53.4943-5
   53.4943-5 Present holdings acquired by trust or a will.
26:19.0.1.1.4.4.1.6SECTION 53.4943-6
   53.4943-6 Five-year period to dispose of gifts, bequests, etc.
26:19.0.1.1.4.4.1.7SECTION 53.4943-7
   53.4943-7 Special rules for readjustments involving grandfathered holdings.
26:19.0.1.1.4.4.1.8SECTION 53.4943-8
   53.4943-8 Business holdings; constructive ownership.
26:19.0.1.1.4.4.1.9SECTION 53.4943-9
   53.4943-9 Business holdings; certain periods.
26:19.0.1.1.4.4.1.10SECTION 53.4943-10
   53.4943-10 Business enterprise; definition.
26:19.0.1.1.4.4.1.11SECTION 53.4943-11
   53.4943-11 Effective/applicability date.