---
kind: "unit"
title: "26"
title_heading: "Internal Revenue"
key: "chI/subchD/part53"
level: "part"
label: "Part 53"
heading: "Foundation and Similar Excise Taxes"
release: "ecfr-current"
date: "2026-08-27"
url: "https://uscodex.org/cfr/26/chI-subchD-part53"
sections_count: 104
---

# Part 53 — Foundation and Similar Excise Taxes

Title 26 C.F.R. — Internal Revenue › Chapter I — Internal Revenue Service, Department of the Treasury › Subchapter D — Miscellaneous Excise Taxes

## Contents

- [Subpart A — Taxes on Investment Income](/cfr/26/chI-subchD-part53-subpartA.md)
- [Subpart B — Taxes on Self-Dealing](/cfr/26/chI-subchD-part53-subpartB.md)
- [Subpart C — Taxes on Failure To Distribute Income](/cfr/26/chI-subchD-part53-subpartC.md)
- [Subpart D — Taxes on Excess Business Holdings](/cfr/26/chI-subchD-part53-subpartD.md)
- [Subpart E — Taxes on Investments Which Jeopardize Charitable Purpose](/cfr/26/chI-subchD-part53-subpartE.md)
- [Subpart F — Taxes on Taxable Expenditures](/cfr/26/chI-subchD-part53-subpartF.md)
- [Subpart G — Definitions and Special Rules](/cfr/26/chI-subchD-part53-subpartG.md)
- [Subpart H — Application to Certain Nonexempt Trusts](/cfr/26/chI-subchD-part53-subpartH.md)
- [Subpart I — Tax on Investment Income of and Denial of Exemption to Certain Foreign Organizations](/cfr/26/chI-subchD-part53-subpartI.md)
- [Subpart J — Black Lung Benefit Trust Excise Taxes](/cfr/26/chI-subchD-part53-subpartJ.md)
- [Subpart K — Second Tier Excise Taxes](/cfr/26/chI-subchD-part53-subpartK.md)
- [Subpart L — Procedure and Administration](/cfr/26/chI-subchD-part53-subpartL.md)