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United States Code (Last Updated: May 24, 2014) |
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Title 26. INTERNAL REVENUE CODE |
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SubTitle D. Miscellaneous Excise Taxes |
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Chapter 42. PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS |
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SubChapter A. Private Foundations |
| § 4940. Excise tax based on investment income |
| § 4941. Taxes on self-dealing |
| § 4942. Taxes on failure to distribute income |
| § 4943. Taxes on excess business holdings |
| § 4944. Taxes on investments which jeopardize charitable purpose |
| § 4945. Taxes on taxable expenditures |
| § 4946. Definitions and special rules |
| § 4947. Application of taxes to certain nonexempt trusts |
| § 4948. Application of taxes and denial of exemption with respect to certain foreign organizations |
Amendments
1978—Pub. L. 95–227, § 4(c)(2)(A),
1969—Pub. L. 91–172, title I, § 101(b),