Part 53 — Foundation and Similar Excise Taxes
- Subpt. A Taxes on Investment Income §53.4940-1
- Subpt. B Taxes on Self-Dealing §§53.4941(a)-1 to 53.4941(f)-1
- Subpt. C Taxes on Failure To Distribute Income §§53.4942(a)-1 to 53.4942(b)-3
- Subpt. D Taxes on Excess Business Holdings §§53.4943-1 to 53.4943-11
- Subpt. E Taxes on Investments Which Jeopardize Charitable Purpose §§53.4944-1 to 53.4944-6
- Subpt. F Taxes on Taxable Expenditures §§53.4945-1 to 53.4945-6
- Subpt. G Definitions and Special Rules §53.4946-1
- Subpt. H Application to Certain Nonexempt Trusts §§53.4947-1 to 53.4947-2
- Subpt. I Tax on Investment Income of and Denial of Exemption to Certain Foreign Organizations §53.4948-1
- Subpt. J Black Lung Benefit Trust Excise Taxes §§53.4951-1 to 53.4952-1
- Subpt. K Second Tier Excise Taxes §§53.4955-1 to 53.4968-4
- Subpt. L Procedure and Administration §§53.6001-1 to 53.7701-1