U.S. Code of Federal Regulations

Regulations most recently checked for updates: Jan 21, 2026

All TitlesTitle 26Chapter IPart 143 - PART 143—TEMPORARY EXCISE TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1969
§ 143.1 - [Reserved]
§ 143.2 - Taxes on self-dealing; scholarship and fellowship grants by private foundations.
§§ 143.3-143.4 - §[Reserved]
§ 143.5 - Taxes on self-dealing; indirect transactions by a private foundation.
§ 143.6 - Election to shorten the period during which certain excess business holdings of private foundations are treated as permitted holdings.
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