Subpart A - Taxes on Investment Income

§ 53.4940-1 - Excise tax on net investment income.

Subpart B - Taxes on Self-Dealing

§ 53.4941(a)-1 - Imposition of initial taxes.

§ 53.4941(b)-1 - Imposition of additional taxes.

§ 53.4941(c)-1 - Special rules.

§ 53.4941(d)-1 - Definition of self-dealing.

§ 53.4941(d)-2 - Specific acts of self-dealing.

§ 53.4941(d)-3 - Exceptions to self-dealing.

§ 53.4941(d)-4 - Transitional rules.

§ 53.4941(e)-1 - Definitions.

§ 53.4941(f)-1 - Effective dates.

Subpart C - Taxes on Failure To Distribute Income

§ 53.4942(a)-1 - Taxes for failure to distribute income.

§ 53.4942(a)-2 - Computation of undistributed income.

§ 53.4942(a)-3 - Qualifying distributions defined.

§ 53.4942(b)-1 - Operating foundations.

§ 53.4942(b)-2 - Alternative tests.

§ 53.4942(b)-3 - Determination of compliance with operating foundation tests.

Subpart D - Taxes on Excess Business Holdings

§ 53.4943-1 - General rule; purpose.

§ 53.4943-2 - Imposition of tax on excess business holdings of private foundations.

§ 53.4943-3 - Determination of excess business holdings.

§ 53.4943-4 - Present holdings.

§ 53.4943-5 - Present holdings acquired by trust or a will.

§ 53.4943-6 - Five-year period to dispose of gifts, bequests, etc.

§ 53.4943-7 - Special rules for readjustments involving grandfathered holdings.

§ 53.4943-8 - Business holdings; constructive ownership.

§ 53.4943-9 - Business holdings; certain periods.

§ 53.4943-10 - Business enterprise; definition.

§ 53.4943-11 - Effective/applicability date.

Subpart E - Taxes on Investments Which Jeopardize Charitable Purpose

§ 53.4944-1 - Initial taxes.

§ 53.4944-2 - Additional taxes.

§ 53.4944-3 - Exception for program-related investments.

§ 53.4944-4 - Special rules.

§ 53.4944-5 - Definitions.

§ 53.4944-6 - Special rules for investments made prior to January 1, 1970.

Subpart F - Taxes on Taxable Expenditures

§ 53.4945-1 - Taxes on taxable expenditures.

§ 53.4945-2 - Propaganda influencing legislation.

§ 53.4945-3 - Influencing elections and carrying on voter registration drives.

§ 53.4945-4 - Grants to individuals.

§ 53.4945-5 - Grants to organizations.

§ 53.4945-6 - Expenditures for noncharitable purposes.

Subpart G - Definitions and Special Rules

§ 53.4946-1 - Definitions and special rules.

Subpart H - Application to Certain Nonexempt Trusts

§ 53.4947-1 - Application of tax.

§ 53.4947-2 - Special rules.

Subpart I - Tax on Investment Income of and Denial of Exemption to Certain Foreign Organizations

§ 53.4948-1 - Application of taxes and denial of exemption with respect to certain foreign organizations.

Subpart J - Black Lung Benefit Trust Excise Taxes

§ 53.4951-1 - Black lung trusts - taxes on self-dealing.

§ 53.4952-1 - Black lung trusts - taxes on taxable expenditures.

Subpart K - Second Tier Excise Taxes

§ 53.4960-0 - Table of contents.

§ 53.4960-1 - Scope and definitions.

§ 53.4960-2 - Determination of remuneration paid for a taxable year.

§ 53.4960-3 - Determination of whether there is a parachute payment.

§ 53.4960-4 - Liability for tax on excess remuneration and excess parachute payments.

§ 53.4960-5 - [Reserved]

§ 53.4960-6 - Applicability date.

§ 53.4958-0T - Table of contents (temporary).

§ 53.4961-1 - Abatement of second tier taxes for correction within correction period.

§ 53.4961-2 - Court proceedings to determine liability for second tier tax.

§ 53.4958-1T - Taxes on excess benefit transactions (temporary).

§ 53.4958-2T - Definition of applicable tax-exempt organization (temporary).

§ 53.4963-1 - Definitions.

§ 53.4958-3T - Definition of disqualified person (temporary).

§ 53.4958-4T - Excess benefit transaction (temporary).

§ 53.4955-1 - Tax on political expenditures.

§ 53.4965-1 - Overview.

§ 53.4965-2 - Covered tax-exempt entities.

§ 53.4965-3 - Prohibited tax shelter transactions.

§ 53.4965-4 - Definition of tax-exempt party to a prohibited tax shelter transaction.

§ 53.4965-5 - Entity managers and related definitions.

§ 53.4965-6 - Meaning of “knows or has reason to know”.

§ 53.4965-7 - Taxes on prohibited tax shelter transactions.

§ 53.4965-8 - Definition of net income and proceeds and standard for allocating net income or proceeds to various periods.

§ 53.4965-9 - Effective/applicability dates.

§ 53.4958-5T - Transaction in which the amount of the economic benefit is determined in whole or in part by the revenues of one or more activities of the organization (temporary).

§ 53.4958-6T - Rebuttable presumption that a transaction is not an excess benefit transaction (temporary).

§ 53.4958-7T - Correction (temporary).

§ 53.4958-0 - Table of contents.

§ 53.4958-1 - Taxes on excess benefit transactions.

§ 53.4968-1 - Excise tax based on investment income of certain private colleges and universities.

§ 53.4958-2 - Definition of applicable tax-exempt organization.

§ 53.4968-2 - Net investment income.

§ 53.4958-3 - Definition of disqualified person.

§ 53.4968-3 - Related organizations.

§ 53.4958-4 - Excess benefit transaction.

§ 53.4968-4 - Applicability date.

§ 53.4958-5 - Transaction in which the amount of the economic benefit is determined in whole or in part by the revenues of one or more activities of the organization.

§ 53.4958-6 - Rebuttable presumption that a transaction is not an excess benefit transaction.

§ 53.4958-7 - Correction.

§ 53.4958-8 - Special rules.

§ 53.4958-8T - Special rules (temporary).

§ 53.4959-1 - Taxes on failures by hospital organizations to meet section 501(r)(3).

Subpart L - Procedure and Administration

§ 53.6060-1 - Reporting requirements for tax return preparers.

§ 53.6001-1 - Notice or regulations requiring records, statements, and special returns.

§ 53.6011-1 - General requirement of return, statement or list.

§ 53.6061-1 - Signing of returns and other documents.

§ 53.6071-1 - Time for filing returns.

§ 53.6081-1 - Automatic extension of time for filing the return to report taxes due under section 4951 for self-dealing with a nuclear decommissioning fund.

§ 53.6091-1 - Place for filing chapter 42 tax returns.

§ 53.6151-1 - Time and place for paying tax shown on returns.

§ 53.6161-1 - Extension of time for paying tax or deficiency.

§ 53.6601-1 - Interest on underpayment, nonpayment, or extensions of time for payment, of tax.

§ 53.6651-1 - Failure to file tax return or to pay tax.

§ 53.7101-1 - Form of bonds.

§ 53.7701-1 - Tax return preparer.

§ 53.6091-2 - Exceptional cases.

§ 53.6011-4 - Requirement of statement disclosing participation in certain transactions by taxpayers.

§ 53.6011-1T - General requirement of return, statement or list (temporary).

§ 53.6071-1T - Time for filing returns (temporary).

§ 53.6081-1T - Automatic extension of time for filing the return to report taxes due under section 4951 for self-dealing with a nuclear decommissioning fund (temporary).

§ 53.6694-1 - Section 6694 penalties applicable to tax return preparer.

§ 53.6694-2 - Penalties for understatement due to an unreasonable position.

§ 53.6694-3 - Penalty for understatement due to willful, reckless, or intentional conduct.

§ 53.6694-4 - Extension of period of collection when tax return preparer pays 15 percent of a penalty for understatement of taxpayer's liability and certain other procedural matters.

§ 53.6065-1 - Verification of returns.

§ 53.6165-1 - Bonds where time to pay tax or deficiency has been extended.

§ 53.6695-1 - Other assessable penalties with respect to the preparation of tax returns or claims for refund for other persons.

§ 53.6696-1 - Claims for credit or refund by tax return preparers.

§ 53.6107-1 - Tax return preparer must furnish copy of return or claim for refund to taxpayer and must retain a copy or record.

§ 53.6109-1 - Tax return preparers furnishing identifying numbers for returns or claims for refund filed.