Subpart B—Taxes on Self-Dealing
26 C.F.R. Part 53 — Foundation And Similar Excise Taxes · 2026 edition · updated 2026-10-04 · United States
Sections in this part
- § 53.4941(a)-1 Imposition of initial taxes.
- § 53.4941(b)-1 Imposition of additional taxes.
- § 53.4941(c)-1 Special rules.
- § 53.4941(d)-1 Definition of self-dealing.
- § 53.4941(d)-2 Specific acts of self-dealing.
- § 53.4941(d)-3 Exceptions to self-dealing.
- § 53.4941(d)-4 Transitional rules.
- § 53.4941(e)-1 Definitions.
- § 53.4941(f)-1 Effective dates.
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