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Code of Federal Regulations (Last Updated: July 5, 2024) |
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Title 26 - Internal Revenue |
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Chapter I - Internal Revenue Service, Department of the Treasury |
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SubChapter D - Miscellaneous Excise Taxes |
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Part 53 - Foundation and Similar Excise Taxes |
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Subpart K - Second Tier Excise Taxes |
§ 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.
Latest version.
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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. [Reserved]