§4962. Abatement of first tier taxes in certain cases — Inbound Citations

Citations to 26 U.S.C. § 4962 as a whole

• 26 U.S.C. § 6033(b)(10)(C)

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  (C) section 4955 (relating to taxes on political expenditures of section 501(c)(3) organizations), except to the extent that, by reason of section 4962, the taxes imposed under such section are not required to be paid or are credited or refunded, and
• 26 U.S.C. § 6033(b)(11)

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  (11) the respective amounts (if any) of—

  (A) the taxes imposed with respect to the organization on any organization manager, or any disqualified person, during the taxable year under section 4958 (relating to taxes on private excess benefit from certain charitable organizations), and

  (B) reimbursements paid by the organization during the taxable year with respect to taxes imposed under such section,

  except to the extent that, by reason of section 4962, the taxes imposed under such section are not required to be paid or are credited or refunded,