Subpart D—Taxes on Excess Business Holdings
26 C.F.R. Part 53 — Foundation And Similar Excise Taxes · 2026 edition · updated 2026-10-04 · United States
Sections in this part
- § 53.4943-1 General rule; purpose.
- § 53.4943-2 Imposition of tax on excess business holdings of private foundations.
- § 53.4943-3 Determination of excess business holdings.
- § 53.4943-4 Present holdings.
- § 53.4943-5 Present holdings acquired by trust or a will.
- § 53.4943-6 Five-year period to dispose of gifts, bequests, etc.
- § 53.4943-7 Special rules for readjustments involving grandfathered holdings.
- § 53.4943-8 Business holdings; constructive ownership.
- § 53.4943-9 Business holdings; certain periods.
- § 53.4943-10 Business enterprise; definition.
- § 53.4943-11 Effective/applicability date.
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