Federal (United States) · Regulations
Part 53 — FOUNDATION AND SIMILAR EXCISE TAXES
102 sections
12 groups
- Subpart A — Taxes on Investment Income1 section
- Subpart B — Taxes on Self-Dealing9 sections
- Subpart C — Taxes on Failure To Distribute Income6 sections
- Subpart D — Taxes on Excess Business Holdings11 sections
- Subpart E — Taxes on Investments Which Jeopardize Charitable Purpose6 sections
- Subpart F — Taxes on Taxable Expenditures6 sections
- Subpart G — Definitions and Special Rules1 section
- Subpart H — Application to Certain Nonexempt Trusts2 sections
- Subpart I — Tax on Investment Income of and Denial of Exemption to Certain Foreign Organizations1 section
- Subpart J — Black Lung Benefit Trust Excise Taxes2 sections
- Subpart K — Second Tier Excise Taxes32 sections
- Subpart L — Procedure and Administration25 sections