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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 H — Application to Certain Nonexempt Trusts
Federal (United States) · Regulations
Subpart H — Application to Certain Nonexempt Trusts
2 sections
2 sections
26 C.F.R. § 53.4947-1
Application of tax.
26 C.F.R. § 53.4947-2
Special rules.
Subpart H — Application to Certain Nonexempt Trusts | Federal (United States) Regulations | Justis AI