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Code of Federal Regulations (Last Updated: November 8, 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 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. |