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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 J — Black Lung Benefit Trust Excise Taxes
Federal (United States) · Regulations
Subpart J — Black Lung Benefit Trust Excise Taxes
2 sections
2 sections
26 C.F.R. § 53.4951-1
Black lung trusts—taxes on self-dealing.
26 C.F.R. § 53.4952-1
Black lung trusts—taxes on taxable expenditures.
Subpart J — Black Lung Benefit Trust Excise Taxes | Federal (United States) Regulations | Justis AI