Code of Federal Regulations > Title 26 > Chapter I > Part 53 - PART 53—FOUNDATION AND SIMILAR EXCISE TAXES

U.S. Code of Federal Regulations

Regulations most recently checked for updates: Aug 27, 2025

Subpart A [§ 53.4940-1 - § 53.4940-1] - Subpart A—Taxes on Investment Income

Subpart B [§ 53.4941(a)-1 - § 53.4941(f)-1] - Subpart B—Taxes on Self-Dealing

Subpart C [§ 53.4942(a)-1 - § 53.4942(b)-3] - Subpart C—Taxes on Failure To Distribute Income

Subpart D [§ 53.4943-1 - § 53.4943-11] - Subpart D—Taxes on Excess Business Holdings

Subpart E [§ 53.4944-1 - § 53.4944-6] - Subpart E—Taxes on Investments Which Jeopardize Charitable Purpose

Subpart F [§ 53.4945-1 - § 53.4945-6] - Subpart F—Taxes on Taxable Expenditures

Subpart G [§ 53.4946-1 - § 53.4946-1] - Subpart G—Definitions and Special Rules

Subpart H [§ 53.4947-1 - § 53.4947-2] - Subpart H—Application to Certain Nonexempt Trusts

Subpart I [§ 53.4948-1 - § 53.4948-1] - Subpart I—Tax on Investment Income of and Denial of Exemption to Certain Foreign Organizations

Subpart J [§ 53.4951-1 - § 53.4952-1] - Subpart J—Black Lung Benefit Trust Excise Taxes

Subpart K [§ 53.4955-1 - § 53.4968-4] - Subpart K—Second Tier Excise Taxes

Subpart L [§ 53.6001-1 - § 53.7701-1] - Subpart L—Procedure and Administration