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INTERNAL REVENUE CODE OF 1986


Index  » Subtitle D  » Chapter 42  » Subchapter A

Subtitle D. Miscellaneous Excise Taxes (§§ 4001-5000C)

CHAPTER 42. PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX

Subchapter A. Private Foundations

Current through February 18, 2024 (Pub. L. 118-39)



The following list shows all sections of subchapter A (Private Foundations) of chapter 42 (PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX) of subtitle D (Miscellaneous Excise Taxes (§§ 4001-5000C)) of the Internal Revenue Code of 1986 (Title 26 of the United States Code). Tap a section to view its text.


SectionSection Title
I.R.C. 4940Excise tax based on investment income
I.R.C. 4941Taxes on self-dealing
I.R.C. 4942Taxes on failure to distribute income
I.R.C. 4943Taxes on excess business holdings
I.R.C. 4944Taxes on investments which jeopardize charitable purpose
I.R.C. 4945Taxes on taxable expenditures
I.R.C. 4946Definitions and special rules
I.R.C. 4947Application of taxes to certain nonexempt trusts
I.R.C. 4948Application of taxes and denial of exemption with respect to certain foreign organizations
 

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