Title 26

PART 53 SUBPART K

Subpart K - Second Tier Excise Taxes Source:T.D. 8084, 51 FR 16303, May 2, 1986, unless otherwise noted.

26:19.0.1.1.4.11.1.1SECTION 53.4955-1
   53.4955-1 Tax on political expenditures.
26:19.0.1.1.4.11.1.2SECTION 53.4958-0
   53.4958-0 Table of contents.
26:19.0.1.1.4.11.1.3SECTION 53.4958-1
   53.4958-1 Taxes on excess benefit transactions.
26:19.0.1.1.4.11.1.4SECTION 53.4958-2
   53.4958-2 Definition of applicable tax-exempt organization.
26:19.0.1.1.4.11.1.5SECTION 53.4958-3
   53.4958-3 Definition of disqualified person.
26:19.0.1.1.4.11.1.6SECTION 53.4958-4
   53.4958-4 Excess benefit transaction.
26:19.0.1.1.4.11.1.7SECTION 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]
26:19.0.1.1.4.11.1.8SECTION 53.4958-6
   53.4958-6 Rebuttable presumption that a transaction is not an excess benefit transaction.
26:19.0.1.1.4.11.1.9SECTION 53.4958-7
   53.4958-7 Correction.
26:19.0.1.1.4.11.1.10SECTION 53.4958-8
   53.4958-8 Special rules.
26:19.0.1.1.4.11.1.11SECTION 53.4959-1
   53.4959-1 Taxes on failures by hospital organizations to meet section 501(r)(3).
26:19.0.1.1.4.11.1.12SECTION 53.4960-0
   53.4960-0 Table of contents.
26:19.0.1.1.4.11.1.13SECTION 53.4960-1
   53.4960-1 Scope and definitions.
26:19.0.1.1.4.11.1.14SECTION 53.4960-2
   53.4960-2 Determination of remuneration paid for a taxable year.
26:19.0.1.1.4.11.1.15SECTION 53.4960-3
   53.4960-3 Determination of whether there is a parachute payment.
26:19.0.1.1.4.11.1.16SECTION 53.4960-4
   53.4960-4 Liability for tax on excess remuneration and excess parachute payments.
26:19.0.1.1.4.11.1.17SECTION 53.4960-5
   53.4960-5 [Reserved]
26:19.0.1.1.4.11.1.18SECTION 53.4960-6
   53.4960-6 Applicability date.
26:19.0.1.1.4.11.1.19SECTION 53.4961-1
   53.4961-1 Abatement of second tier taxes for correction within correction period.
26:19.0.1.1.4.11.1.20SECTION 53.4961-2
   53.4961-2 Court proceedings to determine liability for second tier tax.
26:19.0.1.1.4.11.1.21SECTION 53.4963-1
   53.4963-1 Definitions.
26:19.0.1.1.4.11.1.22SECTION 53.4965-1
   53.4965-1 Overview.
26:19.0.1.1.4.11.1.23SECTION 53.4965-2
   53.4965-2 Covered tax-exempt entities.
26:19.0.1.1.4.11.1.24SECTION 53.4965-3
   53.4965-3 Prohibited tax shelter transactions.
26:19.0.1.1.4.11.1.25SECTION 53.4965-4
   53.4965-4 Definition of tax-exempt party to a prohibited tax shelter transaction.
26:19.0.1.1.4.11.1.26SECTION 53.4965-5
   53.4965-5 Entity managers and related definitions.
26:19.0.1.1.4.11.1.27SECTION 53.4965-6
   53.4965-6 Meaning of “knows or has reason to know”.
26:19.0.1.1.4.11.1.28SECTION 53.4965-7
   53.4965-7 Taxes on prohibited tax shelter transactions.
26:19.0.1.1.4.11.1.29SECTION 53.4965-8
   53.4965-8 Definition of net income and proceeds and standard for allocating net income or proceeds to various periods.
26:19.0.1.1.4.11.1.30SECTION 53.4965-9
   53.4965-9 Effective/applicability dates.
26:19.0.1.1.4.11.1.31SECTION 53.4968-1
   53.4968-1 Excise tax based on investment income of certain private colleges and universities.
26:19.0.1.1.4.11.1.32SECTION 53.4968-2
   53.4968-2 Net investment income.
26:19.0.1.1.4.11.1.33SECTION 53.4968-3
   53.4968-3 Related organizations.
26:19.0.1.1.4.11.1.34SECTION 53.4968-4
   53.4968-4 Applicability date.