There is a newer version of the US Code
2011 US Code
Title 26 - Internal Revenue Code
Subtitle D - Miscellaneous Excise Taxes (§§ 4001 - 5000C)
Chapter 42 - PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS (§§ 4940 - 4967)
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Publication Title | United States Code, 2006 Edition, Supplement 5, Title 26 - INTERNAL REVENUE CODE |
Category | Bills and Statutes |
Collection | United States Code |
SuDoc Class Number | Y 1.2/5: |
Contained Within | Title 26 - INTERNAL REVENUE CODE Subtitle D - Miscellaneous Excise Taxes CHAPTER 42 - PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS |
Contains | sections 4940 to 4967 |
Date | 2011 |
Laws in Effect as of Date | January 3, 2012 |
Positive Law | No |
Disposition | standard |
- Table Of Contents
- Front Matter
- Subchapter A - Private Foundations (§§ 4940 - 4948)
- Table Of Contents
- Front Matter
- Section 4940 - Excise tax based on investment income
- Section 4941 - Taxes on self-dealing
- Section 4942 - Taxes on failure to distribute income
- Section 4943 - Taxes on excess business holdings
- Section 4944 - Taxes on investments which jeopardize charitable purpose
- Section 4945 - Taxes on taxable expenditures
- Section 4946 - Definitions and special rules
- Section 4947 - Application of taxes to certain nonexempt trusts
- Section 4948 - Application of taxes and denial of exemption with respect to certain foreign organizations
- Subchapter B - Black Lung Benefit Trusts (§§ 4951 - 4953)
- Subchapter C - Political Expenditures of Section 501(c)(3) Organizations (§§ 4955)
- Subchapter D - Failure by Certain Charitable Organizations To Meet Certain Qualification Requirements (§§ 4958 - 4959)
- Subchapter E - Abatement of First and Second Tier Taxes in Certain Cases (§§ 4961 - 4963)
- Subchapter F - Tax Shelter Transactions (§§ 4965)
- Subchapter G - Donor Advised Funds (§§ 4966 - 4967)
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