---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stD/ch42/schF"
level: "subchapter"
label: "Subchapter F"
heading: "Tax Shelter Transactions"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stD-ch42-schF"
sections_count: 1
---

# Subchapter F — Tax Shelter Transactions

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

## Sections

- [§4965. Excise tax on certain tax-exempt entities entering into prohibited tax shelter transactions](/usc/26/4965.md)