Title 26

PART 53 SUBPART J

Subpart J - Black Lung Benefit Trust Excise Taxes Source:T.D. 7644, 44 FR 52198, Sept. 7, 1979, unless otherwise noted.

• 26 U.S.C. 7805; 4960.
• Source:

26:19.0.1.1.4.10.1.1	SECTION 53.4951-1	53.4951-1 Black lung trusts - taxes on self-dealing.
26:19.0.1.1.4.10.1.2	SECTION 53.4952-1	53.4952-1 Black lung trusts - taxes on taxable expenditures.

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