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title 26
INTERNAL REVENUE CODE
subtitle D
Miscellaneous Excise Taxes
chapter 42
PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS
subchapter B
Black Lung Benefit Trusts
Subchapter B. Black Lung Benefit Trusts
§ 4951
- Taxes on self-dealing
§ 4952
- Taxes on taxable expenditures
§ 4953
- Tax on excess contributions to black lung benefit trusts