SubChapter G. Donor Advised Funds, Chapter 42. PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS, SubTitle D. Miscellaneous Excise Taxes, Title 26. INTERNAL REVENUE CODE, United States Code

United States Code (Last Updated: May 24, 2014)

Title 26. INTERNAL REVENUE CODE

SubTitle D. Miscellaneous Excise Taxes

Chapter 42. PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS

SubChapter G. Donor Advised Funds

§ 4966. Taxes on taxable distributions

§ 4967. Taxes on prohibited benefits

Codification

Pub. L. 109–280, title XII, § 1231(a), Aug. 17, 2006, 120 Stat. 1094, which directed the addition of subchapter G at the end of chapter 42, without specifying the act to be amended, was executed by adding subchapter G at the end of chapter 42 of this title, which consists of the Internal Revenue Code of 1986, to reflect the probable intent of Congress.