---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stD/ch42/schE"
level: "subchapter"
label: "Subchapter E"
heading: "Abatement of First and Second Tier Taxes in Certain Cases"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stD-ch42-schE"
sections_count: 3
---

# Subchapter E — Abatement of First and Second Tier Taxes in Certain Cases

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

## Sections

- [§4961. Abatement of second tier taxes where there is correction](/usc/26/4961.md)
- [§4962. Abatement of first tier taxes in certain cases](/usc/26/4962.md)
- [§4963. Definitions](/usc/26/4963.md)