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Code of Federal Regulations (Last Updated: May 6, 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 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. |