CFR›Title 26›Chapter I›Part 53›Subpart J ContainsSections 53.4951-1–53.4952-1CorpusDaily eCFRDisplayed edition2026-05-28Last updated2026-05-28 Subpart J—Black Lung Benefit Trust Excise Taxes Sections 53.4951-1 § 53.4951-1 Black lung trusts—taxes on self-dealing. 53.4952-1 § 53.4952-1 Black lung trusts—taxes on taxable expenditures. SourceT.D. 7644, 44 FR 52198, Sept. 7, 1979, unless otherwise noted. Previous I Subpart I—Tax on Investment Income of and Denial of Exemption to Certain Foreign Organizations Next K Subpart K—Second Tier Excise Taxes