§4967. Taxes on prohibited benefits — Inbound Citations

Citations to 26 U.S.C. § 4967 as a whole

• 26 U.S.C. § 4963(c)

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  (c) For purposes of this subchapter, the term “taxable event” means any act (or failure to act) giving rise to liability for tax under section 4941, 4942, 4943, 4944, 4945, 4951, 4952, 4955, 4958, 4966, 4967, 4971, or 4975.