Subpart K—Second Tier Excise Taxes

1. CFR
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3. Title 26
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5. Chapter I
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7. Part 53
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9. Subpart K

Sections

• 53.4955-1
  § 53.4955-1 Tax on political expenditures.
• 53.4958-0
  § 53.4958-0 Table of contents.
• 53.4958-1
  § 53.4958-1 Taxes on excess benefit transactions.
• 53.4958-2
  § 53.4958-2 Definition of applicable tax-exempt organization.
• 53.4958-3
  § 53.4958-3 Definition of disqualified person.
• 53.4958-4
  § 53.4958-4 Excess benefit transaction.
• 53.4958-5
  § 53.4958-5 Transaction in which the amount of the economic benefit is determined in whole or in part by the revenues of one or more activities of the organization. [Reserved]
• 53.4958-6
  § 53.4958-6 Rebuttable presumption that a transaction is not an excess benefit transaction.
• 53.4958-7
  § 53.4958-7 Correction.
• 53.4958-8
  § 53.4958-8 Special rules.
• 53.4959-1
  § 53.4959-1 Taxes on failures by hospital organizations to meet section 501(r)(3).
• 53.4960-0
  § 53.4960-0 Table of contents.
• 53.4960-1
  § 53.4960-1 Scope and definitions.
• 53.4960-2
  § 53.4960-2 Determination of remuneration paid for a taxable year.
• 53.4960-3
  § 53.4960-3 Determination of whether there is a parachute payment.
• 53.4960-4
  § 53.4960-4 Liability for tax on excess remuneration and excess parachute payments.
• 53.4960-5
  § 53.4960-5 [Reserved]
• 53.4960-6
  § 53.4960-6 Applicability date.
• 53.4961-1
  § 53.4961-1 Abatement of second tier taxes for correction within correction period.
• 53.4961-2
  § 53.4961-2 Court proceedings to determine liability for second tier tax.
• 53.4963-1
  § 53.4963-1 Definitions.
• 53.4965-1
  § 53.4965-1 Overview.
• 53.4965-2
  § 53.4965-2 Covered tax-exempt entities.
• 53.4965-3
  § 53.4965-3 Prohibited tax shelter transactions.
• 53.4965-4
  § 53.4965-4 Definition of tax-exempt party to a prohibited tax shelter transaction.
• 53.4965-5
  § 53.4965-5 Entity managers and related definitions.
• 53.4965-6
  § 53.4965-6 Meaning of “knows or has reason to know”.
• 53.4965-7
  § 53.4965-7 Taxes on prohibited tax shelter transactions.
• 53.4965-8
  § 53.4965-8 Definition of net income and proceeds and standard for allocating net income or proceeds to various periods.
• 53.4965-9
  § 53.4965-9 Effective/applicability dates.
• 53.4968-1
  § 53.4968-1 Excise tax based on investment income of certain private colleges and universities.
• 53.4968-2
  § 53.4968-2 Net investment income.
• 53.4968-3
  § 53.4968-3 Related organizations.
• 53.4968-4
  § 53.4968-4 Applicability date.