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e-CFR Data is current as of February 4, 2010
TITLE 26--Internal Revenue
CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
SUBCHAPTER D--MISCELLANEOUS EXCISE TAXES
PART 53--FOUNDATION AND SIMILAR EXCISE TAXES
Subpart A--TAXES ON INVESTMENT INCOME
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| Excise tax on net investment income. |
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Subpart B--TAXES ON SELF-DEALING
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| Imposition of initial taxes. |
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| Imposition of additional taxes. |
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| Definition of self-dealing. |
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| Specific acts of self-dealing. |
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| Exceptions to self-dealing. |
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Subpart C--TAXES ON FAILURE TO DISTRIBUTE INCOME
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| Taxes for failure to distribute income. |
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| Computation of undistributed income. |
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| Qualifying distributions defined. |
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| Determination of compliance with operating foundation tests. |
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Subpart D--TAXES ON EXCESS BUSINESS HOLDINGS
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| Imposition of tax on excess business holdings of private foundations. |
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| Determination of excess business holdings. |
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| Present holdings acquired by trust or a will. |
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| Five-year period to dispose of gifts, bequests, etc. |
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| Special rules for readjustments involving grandfathered holdings. |
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| Business holdings; constructive ownership. |
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| Business holdings; certain periods. |
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| Business enterprise; definition. |
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Subpart E--TAXES ON INVESTMENTS WHICH JEOPARDIZE CHARITABLE PURPOSE
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| Exception for program-related investments. |
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| Special rules for investments made prior to January 1, 1970. |
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Subpart F--TAXES ON TAXABLE EXPENDITURES
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| Taxes on taxable expenditures. |
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| Propaganda influencing legislation. |
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| Influencing elections and carrying on voter registration drives. |
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| Expenditures for noncharitable purposes. |
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Subpart G--DEFINITIONS AND SPECIAL RULES
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| Definitions and special rules. |
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Subpart H--APPLICATION TO CERTAIN NONEXEMPT TRUSTS
Subpart I--TAX ON INVESTMENT INCOME OF AND DENIAL OF EXEMPTION TO CERTAIN FOREIGN ORGANIZATIONS
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| Application of taxes and denial of exemption with respect to certain foreign organizations. |
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Subpart J--BLACK LUNG BENEFIT TRUST EXCISE TAXES
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| Black lung trusts--taxes on self-dealing. |
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| Black lung trusts--taxes on taxable expenditures. |
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Subpart K--SECOND TIER EXCISE TAXES
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| Tax on political expenditures. |
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| Taxes on excess benefit transactions. |
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| Definition of applicable tax-exempt organization. |
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| Definition of disqualified person. |
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| Excess benefit transaction. |
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| Transaction in which the amount of the economic benefit is determined in whole or in part by the revenues of one or more activities of the organization.--[Reserved] |
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| Rebuttable presumption that a transaction is not an excess benefit transaction. |
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| Abatement of second tier taxes for correction within correction period. |
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| Court proceedings to determine liability for second tier tax. |
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Subpart L--PROCEDURE AND ADMINISTRATION
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| Notice or regulations requiring records, statements, and special returns. |
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| General requirement of return, statement or list. |
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| Requirement of statement disclosing participation in certain transactions by taxpayers. |
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| Reporting requirements for tax return preparers. |
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| Signing of returns and other documents. |
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| Time for filing returns (temporary). |
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| Automatic extension of time for filing the return to report taxes due under section 4951 for self-dealing with a nuclear decommissioning fund. |
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| Place for filing chapter 42 tax returns. |
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| Tax return preparer must furnish copy of return or claim for refund to taxpayer and must retain a copy or record. |
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| Tax return preparers furnishing identifying numbers for returns or claims for refund filed. |
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| Time and place for paying tax shown on returns. |
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| Extension of time for paying tax or deficiency. |
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| Bonds where time to pay tax or deficiency has been extended. |
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| Interest on underpayment, nonpayment, or extensions of time for payment, of tax. |
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| Failure to file tax return or to pay tax. |
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| Section 6694 penalties applicable to tax return preparer. |
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| Penalties for understatement due to an unreasonable position. |
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| Penalty for understatement due to willful, reckless, or intentional conduct. |
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| Extension of period of collection when tax return preparer pays 15 percent of a penalty for understatement of taxpayer's liability and certain other procedural matters. |
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| Other assessable penalties with respect to the preparation of tax returns or claims for refund for other persons. |
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| Claims for credit or refund by tax return preparers. |
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