---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stD/ch42/schB"
level: "subchapter"
label: "Subchapter B"
heading: "Black Lung Benefit Trusts"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stD-ch42-schB"
sections_count: 3
---

# Subchapter B — Black Lung Benefit Trusts

Title 26 — Internal Revenue Code › Subtitle D — Miscellaneous Excise Taxes › Chapter 42 — Private Foundations; and Certain Other Tax-Exempt Organizations

## Sections

- [§4951. Taxes on self-dealing](/usc/26/4951.md)
- [§4952. Taxes on taxable expenditures](/usc/26/4952.md)
- [§4953. Tax on excess contributions to black lung benefit trusts](/usc/26/4953.md)