26 USC tD - Private Foundations

United States Code

U.S. Code most recently checked for updates: Sep 18, 2024

§ 4940. Excise tax based on investment income

§ 4941. Taxes on self-dealing

§ 4942. Taxes on failure to distribute income

§ 4943. Taxes on excess business holdings

§ 4944. Taxes on investments which jeopardize charitable purpose

§ 4945. Taxes on taxable expenditures

§ 4946. Definitions and special rules

§ 4947. Application of taxes to certain nonexempt trusts

§ 4948. Application of taxes and denial of exemption with respect to certain foreign organizations