US Codex
U.S.C.
Legal Codes
United States Code
U.S.C.
Federal statutory law
Code of Federal Regulations
Coming soon
Federal administrative regulations
Notes
Notes
About
Privacy
MCP
…
/
United States Code
/
Title 26 — Internal Revenue Code
/
Subtitle D — Miscellaneous Excise Taxes
/
Chapter 42 — Private Foundations; and Certain Other Tax-Exempt Organizations
/
Subchapter F — Tax Shelter Transactions
‹
Subch. E
Abatement of First and Second Tier Taxes in Certain Cases
Subch. G
Donor Advised Funds
›
Subchapter F — Tax Shelter Transactions
Search Subchapter F full text →
§4965
Excise tax on certain tax-exempt entities entering into prohibited tax shelter transactions
‹
Subch. E
Abatement of First and Second Tier Taxes in Certain Cases
Subch. G
Donor Advised Funds
›
Anchor to this provision
Add note
Incoming references
Copy permalink
Cite
Cite this provision
×
Format
Bluebook
ALWD
APA
MLA
Include provision text
Copy citation