Title 26

PART 53 SUBPART e

Subpart E - Taxes on Investments Which Jeopardize Charitable Purpose Source:T.D. 7240, 37 FR 28747, Dec. 27, 1972, unless otherwise noted.

26:19.0.1.1.4.5.1.1SECTION 53.4944-1
   53.4944-1 Initial taxes.
26:19.0.1.1.4.5.1.2SECTION 53.4944-2
   53.4944-2 Additional taxes.
26:19.0.1.1.4.5.1.3SECTION 53.4944-3
   53.4944-3 Exception for program-related investments.
26:19.0.1.1.4.5.1.4SECTION 53.4944-4
   53.4944-4 Special rules.
26:19.0.1.1.4.5.1.5SECTION 53.4944-5
   53.4944-5 Definitions.
26:19.0.1.1.4.5.1.6SECTION 53.4944-6
   53.4944-6 Special rules for investments made prior to January 1, 1970.