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US law
Federal (United States)
Regulations
Title 26 CFR — Internal Revenue
Chapter I — INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
Part 53 — FOUNDATION AND SIMILAR EXCISE TAXES
Subpart G — Definitions and Special Rules
Federal (United States) · Regulations
Subpart G — Definitions and Special Rules
1 section
1 section
26 C.F.R. § 53.4946-1
Definitions and special rules.
Subpart G — Definitions and Special Rules | Federal (United States) Regulations | Justis AI