Federal (United States) · Regulations
Subpart K — Second Tier Excise Taxes
32 sections
32 sections
- 26 C.F.R. § 53.4955-1Tax on political expenditures.
- 26 C.F.R. § 53.4958-0Table of contents.
- 26 C.F.R. § 53.4958-1Taxes on excess benefit transactions.
- 26 C.F.R. § 53.4958-2Definition of applicable tax-exempt organization.
- 26 C.F.R. § 53.4958-3Definition of disqualified person.
- 26 C.F.R. § 53.4958-4Excess benefit transaction.
- 26 C.F.R. § 53.4958-6Rebuttable presumption that a transaction is not an excess benefit transaction.
- 26 C.F.R. § 53.4958-7Correction.
- 26 C.F.R. § 53.4958-8Special rules.
- 26 C.F.R. § 53.4959-1Taxes on failures by hospital organizations to meet section 501(r)(3).
- 26 C.F.R. § 53.4960-0Table of contents.
- 26 C.F.R. § 53.4960-1Scope and definitions.
- 26 C.F.R. § 53.4960-2Determination of remuneration paid for a taxable year.
- 26 C.F.R. § 53.4960-3Determination of whether there is a parachute payment.
- 26 C.F.R. § 53.4960-4Liability for tax on excess remuneration and excess parachute payments.
- 26 C.F.R. § 53.4960-6Applicability date.
- 26 C.F.R. § 53.4961-1Abatement of second tier taxes for correction within correction period.
- 26 C.F.R. § 53.4961-2Court proceedings to determine liability for second tier tax.
- 26 C.F.R. § 53.4963-1Definitions.
- 26 C.F.R. § 53.4965-1Overview.
- 26 C.F.R. § 53.4965-2Covered tax-exempt entities.
- 26 C.F.R. § 53.4965-3Prohibited tax shelter transactions.
- 26 C.F.R. § 53.4965-4Definition of tax-exempt party to a prohibited tax shelter transaction.
- 26 C.F.R. § 53.4965-5Entity managers and related definitions.
- 26 C.F.R. § 53.4965-6Meaning of “knows or has reason to know”.
- 26 C.F.R. § 53.4965-7Taxes on prohibited tax shelter transactions.
- 26 C.F.R. § 53.4965-8Definition of net income and proceeds and standard for allocating net income or proceeds to various periods.
- 26 C.F.R. § 53.4965-9Effective/applicability dates.
- 26 C.F.R. § 53.4968-1Excise tax based on investment income of certain private colleges and universities.
- 26 C.F.R. § 53.4968-2Net investment income.
- 26 C.F.R. § 53.4968-3Related organizations.
- 26 C.F.R. § 53.4968-4Applicability date.