Code of Federal Regulations > Title 26 > Chapter I > Part 53 > Subpart B - Subpart B—Taxes on Self-Dealing

U.S. Code of Federal Regulations

Regulations most recently checked for updates: Aug 27, 2025

§ 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.