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.
- Authority: 26 U.S.C. 7805; 4960.
- Source:
| 26:19.0.1.1.4.4.1.1 | SECTION 53.4943-1 | 53.4943-1 General rule; purpose. | |
| 26:19.0.1.1.4.4.1.2 | SECTION 53.4943-2 | 53.4943-2 Imposition of tax on excess business holdings of private foundations. | |
| 26:19.0.1.1.4.4.1.3 | SECTION 53.4943-3 | 53.4943-3 Determination of excess business holdings. | |
| 26:19.0.1.1.4.4.1.4 | SECTION 53.4943-4 | 53.4943-4 Present holdings. | |
| 26:19.0.1.1.4.4.1.5 | SECTION 53.4943-5 | 53.4943-5 Present holdings acquired by trust or a will. | |
| 26:19.0.1.1.4.4.1.6 | SECTION 53.4943-6 | 53.4943-6 Five-year period to dispose of gifts, bequests, etc. | |
| 26:19.0.1.1.4.4.1.7 | SECTION 53.4943-7 | 53.4943-7 Special rules for readjustments involving grandfathered holdings. | |
| 26:19.0.1.1.4.4.1.8 | SECTION 53.4943-8 | 53.4943-8 Business holdings; constructive ownership. | |
| 26:19.0.1.1.4.4.1.9 | SECTION 53.4943-9 | 53.4943-9 Business holdings; certain periods. | |
| 26:19.0.1.1.4.4.1.10 | SECTION 53.4943-10 | 53.4943-10 Business enterprise; definition. | |
| 26:19.0.1.1.4.4.1.11 | SECTION 53.4943-11 | 53.4943-11 Effective/applicability date. |