Title 26

PART 53 SUBPART E

Subpart E - Taxes on Investments Which Jeopardize Charitable Purpose Source:T.D. 7240, 37 FR 28747, Dec. 27, 1972, unless otherwise noted.

• 26 U.S.C. 7805; 4960.
• Source:

26:19.0.1.1.4.5.1.1	SECTION 53.4944-1	53.4944-1 Initial taxes.
26:19.0.1.1.4.5.1.2	SECTION 53.4944-2	53.4944-2 Additional taxes.
26:19.0.1.1.4.5.1.3	SECTION 53.4944-3	53.4944-3 Exception for program-related investments.
26:19.0.1.1.4.5.1.4	SECTION 53.4944-4	53.4944-4 Special rules.
26:19.0.1.1.4.5.1.5	SECTION 53.4944-5	53.4944-5 Definitions.
26:19.0.1.1.4.5.1.6	SECTION 53.4944-6	53.4944-6 Special rules for investments made prior to January 1, 1970.

---