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