Federal (United States) · Regulations
Subpart D — Taxes on Excess Business Holdings
11 sections
11 sections
- 26 C.F.R. § 53.4943-1General rule; purpose.
- 26 C.F.R. § 53.4943-2Imposition of tax on excess business holdings of private foundations.
- 26 C.F.R. § 53.4943-3Determination of excess business holdings.
- 26 C.F.R. § 53.4943-4Present holdings.
- 26 C.F.R. § 53.4943-5Present holdings acquired by trust or a will.
- 26 C.F.R. § 53.4943-6Five-year period to dispose of gifts, bequests, etc.
- 26 C.F.R. § 53.4943-7Special rules for readjustments involving grandfathered holdings.
- 26 C.F.R. § 53.4943-8Business holdings; constructive ownership.
- 26 C.F.R. § 53.4943-9Business holdings; certain periods.
- 26 C.F.R. § 53.4943-10Business enterprise; definition.
- 26 C.F.R. § 53.4943-11Effective/applicability date.