CFR›Title 26›Chapter I›Part 53›Subpart G ContainsSection 53.4946-1CorpusDaily eCFRDisplayed edition2026-04-15Last updated2026-04-15 Subpart G—Definitions and Special Rules Sections 53.4946-1 § 53.4946-1 Definitions and special rules. Previous F Subpart F—Taxes on Taxable Expenditures Next H Subpart H—Application to Certain Nonexempt Trusts