Title 26

PART 53 SUBPART i

Subpart I - Tax on Investment Income of and Denial of Exemption to Certain Foreign Organizations

• 26 U.S.C. 7805; 4960.

26:19.0.1.1.4.9.1.1

SECTION 53.4948-1

53.4948-1 Application of taxes and denial of exemption with respect to certain foreign organizations.

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