U.S. Code of Federal Regulations

Regulations most recently checked for updates: Aug 27, 2025

All TitlesTitle 26Chapter IPart 53Subpart C - Subpart C—Taxes on Failure To Distribute Income
§ 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.
§ 53.4942(b)-3 - Determination of compliance with operating foundation tests.
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