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U.S. Code of Federal Regula...
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Title 26—Internal Revenue
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CHAPTER I—INTERNAL REVENUE ...
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PART 53—FOUNDATION AND SIMILAR EXCISE TAXES
PART 53—FOUNDATION AND SIMILAR EXCISE TAXES
§ 53.4940-1 - Excise tax on net investment income.
§ 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.
§ 53.4942(a)-1 - Taxes for failure to distribute income.
§ 53.4942(a)-2 - Computation of undistributed income.
§ 53.4942(a)-3 - Qualifying distributions defined.
§ 53.4942(b)-1 - Operating foundations.
§ 53.4942(b)-2 - Alternative tests.
§ 53.4942(b)-3 - Determination of compliance with operating foundation tests.
§ 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.
§ 53.4944-1 - Initial taxes.
§ 53.4944-2 - Additional taxes.
§ 53.4944-3 - Exception for program-related investments.
§ 53.4944-4 - Special rules.
§ 53.4944-5 - Definitions.
§ 53.4944-6 - Special rules for investments made prior to January 1, 1970.
§ 53.4945-1 - Taxes on taxable expenditures.
§ 53.4945-2 - Propaganda influencing legislation.
§ 53.4945-3 - Influencing elections and carrying on voter registration drives.
§ 53.4945-4 - Grants to individuals.
§ 53.4945-5 - Grants to organizations.
§ 53.4945-6 - Expenditures for noncharitable purposes.
§ 53.4946-1 - Definitions and special rules.
§ 53.4947-1 - Application of tax.
§ 53.4947-2 - Special rules.
§ 53.4948-1 - Application of taxes and denial of exemption with respect to certain foreign organizations.
§ 53.4951-1 - Black lung trusts—taxes on self-dealing.
§ 53.4952-1 - Black lung trusts—taxes on taxable expenditures.
§ 53.4955-1 - Tax on political expenditures.
§ 53.4958-0 - Table of contents.
§ 53.4958-1 - Taxes on excess benefit transactions.
§ 53.4958-2 - Definition of applicable tax-exempt organization.
§ 53.4958-3 - Definition of disqualified person.
§ 53.4958-4 - Excess benefit transaction.
§ 53.4958-5 - Rebuttable presumption that a transaction is not an excess benefit transaction.
§ 53.4958-6 - Rebuttable presumption that a transaction is not an excess benefit transaction.
§ 53.4958-7 - Correction.
§ 53.4958-8 - Special rules.
§ 53.4959-1 - Taxes on failures by hospital organizations to meet section 501(r)(3).
§ 53.4961-1 - Abatement of second tier taxes for correction within correction period.
§ 53.4961-2 - Court proceedings to determine liability for second tier tax.
§ 53.4963-1 - Definitions.
§ 53.4965-1 - Overview.
§ 53.4965-2 - Covered tax-exempt entities.
§ 53.4965-3 - Prohibited tax shelter transactions.
§ 53.4965-4 - Definition of tax-exempt party to a prohibited tax shelter transaction.
§ 53.4965-5 - Entity managers and related definitions.
§ 53.4965-6 - Meaning of “knows or has reason to know”.
§ 53.4965-7 - Taxes on prohibited tax shelter transactions.
§ 53.4965-8 - Definition of net income and proceeds and standard for allocating net income or proceeds to various periods.
§ 53.4965-9 - Effective/applicability dates.
§ 53.6001-1 - Notice or regulations requiring records, statements, and special returns.
§ 53.6011-1 - General requirement of return, statement or list.
§ 53.6011-4 - Requirement of statement disclosing participation in certain transactions by taxpayers.
§ 53.6060-1 - Reporting requirements for tax return preparers.
§ 53.6061-1 - Signing of returns and other documents.
§ 53.6065-1 - Verification of returns.
§ 53.6071-1 - Time for filing returns.
§ 53.6081-1 - Automatic extension of time for filing the return to report taxes due under section 4951 for self-dealing with a nuclear decommissioning fund.
§ 53.6091-1 - Place for filing chapter 42 tax returns.
§ 53.6091-2 - Exceptional cases.
§ 53.6107-1 - Tax return preparer must furnish copy of return or claim for refund to taxpayer and must retain a copy or record.
§ 53.6109-1 - Tax return preparers furnishing identifying numbers for returns or claims for refund filed.
§ 53.6151-1 - Time and place for paying tax shown on returns.
§ 53.6161-1 - Extension of time for paying tax or deficiency.
§ 53.6165-1 - Bonds where time to pay tax or deficiency has been extended.
§ 53.6601-1 - Interest on underpayment, nonpayment, or extensions of time for payment, of tax.
§ 53.6651-1 - Failure to file tax return or to pay tax.
§ 53.6694-1 - Section 6694 penalties applicable to tax return preparer.
§ 53.6694-2 - Penalties for understatement due to an unreasonable position.
§ 53.6694-3 - Penalty for understatement due to willful, reckless, or intentional conduct.
§ 53.6694-4 - Extension of period of collection when tax return preparer pays 15 percent of a penalty for understatement of taxpayer's liability and certain other procedural matters.
§ 53.6695-1 - Other assessable penalties with respect to the preparation of tax returns or claims for refund for other persons.
§ 53.6696-1 - Claims for credit or refund by tax return preparers.
§ 53.7101-1 - Form of bonds.
§ 53.7701-1 - Tax return preparer.