Subchapter A - Private Foundations
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Subchapter A - Private Foundations
26 USC 4940 - Excise tax based on investment income
26 USC 4941 - Taxes on self-dealing
26 USC 4942 - Taxes on failure to distribute income
26 USC 4943 - Taxes on excess business holdings
26 USC 4944 - Taxes on investments which jeopardize charitable purpose
26 USC 4945 - Taxes on taxable expenditures
26 USC 4946 - Definitions and special rules
26 USC 4947 - Application of taxes to certain nonexempt trusts
26 USC 4948 - Application of taxes and denial of exemption with respect to certain foreign organizations
‹ TITLE 26 - US CODE - CHAPTER 42 - PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS
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26 USC 4940 - Excise tax based on investment income ›
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