Part 53. PART 53—FOUNDATION AND SIMILAR EXCISE TAXES

• SUBPART A [§ 53.4940-1 - § 53.4940-1] - Subpart A—Taxes on Investment Income
• SUBPART B [§ 53.4941(a)-1 - § 53.4941(f)-1] - Subpart B—Taxes on Self-Dealing
• SUBPART C [§ 53.4942(a)-1 - § 53.4942(b)-3] - Subpart C—Taxes on Failure To Distribute Income
• SUBPART D [§ 53.4943-1 - § 53.4943-11] - Subpart D—Taxes on Excess Business Holdings
• SUBPART E [§ 53.4944-1 - § 53.4944-6] - Subpart E—Taxes on Investments Which Jeopardize Charitable Purpose
• SUBPART F [§ 53.4945-1 - § 53.4945-6] - Subpart F—Taxes on Taxable Expenditures
• SUBPART G [§ 53.4946-1 - § 53.4946-1] - Subpart G—Definitions and Special Rules
• SUBPART H [§ 53.4947-1 - § 53.4947-2] - Subpart H—Application to Certain Nonexempt Trusts
• SUBPART I [§ 53.4948-1 - § 53.4948-1] - Subpart I—Tax on Investment Income of and Denial of Exemption to Certain Foreign Organizations
• SUBPART J [§ 53.4951-1 - § 53.4952-1] - Subpart J—Black Lung Benefit Trust Excise Taxes
• SUBPART K [§ 53.4955-1 - § 53.4968-4] - Subpart K—Second Tier Excise Taxes
• SUBPART L [§ 53.6001-1 - § 53.7701-1] - Subpart L—Procedure and Administration