FEDERAL · 26 CFR
§ 53.6001 — Not Yet Available
26 C.F.R. § 53.6001
Nearby Sections
15
§ 53.4940-1
Excise tax on net investment income.§ 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.§ 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.