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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 D. Failure by Certain Charitable Organizations To Meet Certain Qualification Requirements |
SubChapter D. Failure by Certain Charitable Organizations To Meet Certain Qualification Requirements
| § 4958. Taxes on excess benefit transactions |
| § 4959. Taxes on failures by hospital organizations |
Prior Provisions
A prior subchapter D, consisting of sections 4961 to 4963 of this title, was redesignated subchapter E.
Amendments
2010—Pub. L. 111–148, title IX, § 9007(b)(2),