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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 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. |