U.S. Code
Regulations
Constitution
Journal
Apps
Regulations
U.S. Code
Regulations
menu
Regulations
All Titles
title 26
Internal Revenue
chapter I-i18
CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)
part 53
PART 53—FOUNDATION AND SIMILAR EXCISE TAXES
subpart G
Subpart G—Definitions and Special Rules
Subpart G. Subpart G—Definitions and Special Rules
§ 53.4946-1 - Definitions and special rules.
