Federal (United States) · Regulations
Subpart C — Taxes on Failure To Distribute Income
6 sections
6 sections
- 26 C.F.R. § 53.4942(a)-1Taxes for failure to distribute income.
- 26 C.F.R. § 53.4942(a)-2Computation of undistributed income.
- 26 C.F.R. § 53.4942(a)-3Qualifying distributions defined.
- 26 C.F.R. § 53.4942(b)-1Operating foundations.
- 26 C.F.R. § 53.4942(b)-2Alternative tests.
- 26 C.F.R. § 53.4942(b)-3Determination of compliance with operating foundation tests.