CFR›Title 26›Chapter I›Part 53›Subpart H ContainsSections 53.4947-1–53.4947-2CorpusDaily eCFRDisplayed edition2026-04-24Last updated2026-04-24 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. 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