2011 U.S. 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)
Subchapter E - Abatement of First and Second Tier Taxes in Certain Cases (§§ 4961 - 4963)
Front Matter

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Metadata

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 Subchapter E - Abatement of First and Second Tier Taxes in Certain Cases Front Matter
Date	2011
Laws in Effect as of Date	January 3, 2012
Positive Law	No
Disposition	standard
Statutes at Large References	98 Stat. 783 101 Stat. 1330-465 110 Stat. 1475
Public Law References	Public Law 98-369, Public Law 100-203, Public Law 104-168

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Amendments

1996—Pub. L. 104–168, title XIII, §1311(a), July 30, 1996, 110 Stat. 1475, redesignated former subchapter D as E.

1987—Pub. L. 100–203, title X, §10712(a), (b)(5), Dec. 22, 1987, 101 Stat. 1330–465, 1330–467, redesignated former subchapter C as D, and struck out “private foundation” before “first tier taxes” in item 4962.

1984—Pub. L. 98–369, div. A, title III, §305(b)(1), (2), July 18, 1984, 98 Stat. 783, substituted “Abatement of First and Second Tier Taxes in Certain Cases” for “Abatement of Second Tier Taxes Where There Is Correction During Correction Period” in the subchapter heading, added item 4962, and renumbered former item 4962 as 4963.

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