CFR›Title 26›Chapter I›Part 53›26 CFR Part 53 Subpart H Citation26 CFR Part 53 Subpart HContainsSections § 53.4947-1–§ 53.4947-2CorpusDaily eCFRDisplayed edition2026-09-17Last updated2026-09-17 Subpart H—Application to Certain Nonexempt Trusts Sections § 53.4947-1 § 53.4947-1 Application of tax. § 53.4947-2 § 53.4947-2 Special rules. Authority26 U.S.C. 7805; 4960, unless otherwise noted. Section 53.6011-1 also issued under 26 U.S.C. 6011; Section 53.6060-1 also issued under 26 U.S.C. 6060(a); Section 53.6081-1 also issued under 26 U.S.C. 6081(a); Section 53.6109-1 also issued under 26 U.S.C. 6109(a); Section 53.6109-2 also issued under 26 U.S.C. 6109(a); Section 53.6695-1 also issued under 26 U.S.C. 6695(b). Previous G Subpart G—Definitions and Special Rules Next I Subpart I—Tax on Investment Income of and Denial of Exemption to Certain Foreign Organizations