2004 CFR Title 26, Volume 17

Title 26--Internal Revenue CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 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 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.
	53.4958-6	Rebuttable presumption that a transaction is not an excess benefit transaction.
	53.4958-7	Correction.
	53.4958-8	Special rules.
	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.
	53.6001-1	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.
	53.6061-1	Signing of returns and other documents.
	53.6065-1	Verification of returns.
	53.6071-1	Time for filing returns.
	53.6081-1	Extension of time for filing the return.
	53.6091-1	Place for filing chapter 42 tax returns.
	53.6091-2	Exceptional cases.
	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.
	53.7101-1	Form of bonds.