U.S. Code of Federal Regulations

Regulations most recently checked for updates: Aug 27, 2025

All TitlesTitle 26Chapter IPart 53Subpart D - Subpart D—Taxes on Excess Business Holdings
§ 53.4943-1 - General rule; purpose.
§ 53.4943-2 - Imposition of tax on excess business holdings of private foundations.
§ 53.4943-3 - Determination of excess business holdings.
§ 53.4943-4 - Present holdings.
§ 53.4943-5 - Present holdings acquired by trust or a will.
§ 53.4943-6 - Five-year period to dispose of gifts, bequests, etc.
§ 53.4943-7 - Special rules for readjustments involving grandfathered holdings.
§ 53.4943-8 - Business holdings; constructive ownership.
§ 53.4943-9 - Business holdings; certain periods.
§ 53.4943-10 - Business enterprise; definition.
§ 53.4943-11 - Effective/applicability date.
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