26 CFR § 301.6501(n)-3

26 CFR · Internal Revenue

§ 301.6501(n)-3 — Certain set-asides described in section 4942(g)(2).

eCFR · current through Aug 10, 2026

§ 301.6501(n)-3 Certain set-asides described in section 4942(g)(2).
Where a deficiency of tax of a private foundation results from the failure of an amount set aside by such foundation for a specific project to be treated as a qualifying distribution under section 4942(g)(2)(B)(ii)(II), such deficiency may be assessed within two years after the expiration of the period within which a deficiency may be assessed for the taxable year to which the amount set aside relates.

[T.D. 7838, 47 FR 44251, Oct. 7, 1982]

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§ 301.6501(n)-3 Certain set-asides described in section 4942(g)(2).

Where a deficiency of tax of a private foundation results from the failure of an amount set aside by such foundation for a specific project to be treated as a qualifying distribution under section 4942(g)(2)(B)(ii)(II), such deficiency may be assessed within two years after the expiration of the period within which a deficiency may be assessed for the taxable year to which the amount set aside relates.

[T.D. 7838, 47 FR 44251, Oct. 7, 1982]

26 C.F.R. § 301.6501(n)-3 (Certain set-asides described in section 4942(g)(2).) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.