There is a newer version of the US Code
2015 US Code
Title 26 - Internal Revenue Code (Sections 1 - 9834)
Subtitle D - Miscellaneous Excise Taxes (Sections 4001 - 5000C)
Chapter 42 - Private Foundations; and Certain Other Tax-Exempt Organizations (Sections 4940 - 4967)
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Metadata
| Publication Title | United States Code, 2012 Edition, Supplement 3, 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 | 2015 |
| Laws In Effect As Of Date | January 3, 2016 |
| Positive Law | No |
| Disposition | standard |
- Table of Contents
- Front Matter
- Subchapter A - Private Foundations (Sections 4940 - 4948)
- Table of Contents
- Front Matter
- Sec. 4940 - Excise tax based on investment income
- Sec. 4941 - Taxes on self-dealing
- Sec. 4942 - Taxes on failure to distribute income
- Sec. 4943 - Taxes on excess business holdings
- Sec. 4944 - Taxes on investments which jeopardize charitable purpose
- Sec. 4945 - Taxes on taxable expenditures
- Sec. 4946 - Definitions and special rules
- Sec. 4947 - Application of taxes to certain nonexempt trusts
- Sec. 4948 - Application of taxes and denial of exemption with respect to certain foreign organizations
- Subchapter B - Black Lung Benefit Trusts (Sections 4951 - 4953)
- Subchapter C - Political Expenditures of Section 501(c)(3) Organizations (Sections 4955 - 4955)
- Subchapter D - Failure by Certain Charitable Organizations to Meet Certain Qualification Requirements (Sections 4958 - 4959)
- Subchapter E - Abatement of First and Second Tier Taxes in Certain Cases (Sections 4961 - 4963)
- Subchapter F - Tax Shelter Transactions (Sections 4965 - 4965)
- Subchapter G - Donor Advised Funds (Sections 4966 - 4967)
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