Treasury Regulations, Subchapter D, Part 53 - Index

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Subchapter D - Miscellaneous Excise Taxes

Part 53 FOUNDATION AND SIMILAR EXCISE TAXES

Subpart A - Taxes on Investment Income

Sec. 53.4940-1 Excise tax on net investment income

Subpart B - Taxes on Self-Dealing

Sec. 53.4941(a)-1 Imposition of initial taxes

Sec. 53.4941(b)-1 Imposition of additional taxes

Sec. 53.4941(c)-1 Special rules

Sec. 53.4941(d)-1 Definition of self-dealing

Sec. 53.4941(d)-2 Specific acts of self-dealing

Sec. 53.4941(d)-3 Exceptions to self-dealing

Sec. 53.4941(d)-4 Transitional rules

Sec. 53.4941(e)-1 Definitions

Sec. 53.4941(f)-1 Effective dates

Subpart C - Taxes on Failure To Distribute Income

Sec. 53.4942(a)-1 Taxes for failure to distribute income

Sec. 53.4942(a)-2 Computation of undistributed income

Sec. 53.4942(a)-3 Qualifying distributions defined

Sec. 53.4942(b)-1 Operating foundations

Sec. 53.4942(b)-2 Alternative tests

Sec. 53.4942(b)-3 Determination of compliance with operating foundation tests

Subpart D - Taxes on Excess Business Holdings

Sec. 53.4943-1 General rule; purpose

Sec. 53.4943-2 Imposition of tax on excess business holdings of private foundations

Sec. 53.4943-3 Determination of excess business holdings

Sec. 53.4943-4 Present holdings

Sec. 53.4943-5 Present holdings acquired by trust or a will

Sec. 53.4943-6 Five-year period to dispose of gifts, bequests, etc

Sec. 53.4943-7 Special rules for readjustments involving grandfathered holdings

Sec. 53.4943-8 Business holdings; constructive ownership

Sec. 53.4943-9 Business holdings; certain periods

Sec. 53.4943-10 Business enterprise; definition

Sec. 53.4943-11 Effective date

Subpart E - Taxes on Investments Which Jeopardize Charitable Purpose

Sec. 53.4944-1 Initial taxes

Sec. 53.4944-2 Additional taxes

Sec. 53.4944-3 Exception for program-related investments

Sec. 53.4944-4 Special rules

Sec. 53.4944-5 Definitions

Sec. 53.4944-6 Special rules for investments made prior to January 1, 1970

Subpart F - Taxes on Taxable Expenditures

Sec. 53.4945-1 Taxes on taxable expenditures

Sec. 53.4945-2 Propaganda influencing legislation

Sec. 53.4945-3 Influencing elections and carrying on voter registration drives

Sec. 53.4945-4 Grants to individuals

Sec. 53.4945-5 Grants to organizations

Sec. 53.4945-6 Expenditures for noncharitable purposes

Subpart G - Definitions and Special Rules

Sec. 53.4946-1 Definitions and special rules

Subpart H - Application to Certain Nonexempt Trusts

Sec. 53.4947-1 Application of tax

Sec. 53.4947-2 Special rules

Subpart I - Tax on Investment Income of and Denial of Exemption to Certain Foreign Organizations

Sec. 53.4948-1 Application of taxes and denial of exemption with respect to certain foreign organizations

Subpart J - Black Lung Benefit Trust Excise Taxes

Sec. 53.4951-1 Black lung trusts - taxes on self-dealing

Sec. 53.4952-1 Black lung trusts - taxes on taxable expenditures

Subpart K - Second Tier Excise Taxes

Sec. 53.4955-1 Tax on political expenditures

Sec. 53.4958-0 Table of contents

Sec. 53.4958-1 Taxes on excess benefit transactions

Sec. 53.4958-2 Definition of applicable tax-exempt organization

Sec. 53.4958-3 Definition of disqualified person

Sec. 53.4958-4 Excess benefit transaction

Sec. 53.4958-5 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)

Sec. 53.4958-6 Rebuttable presumption that a transaction is not an excess benefit transaction

Sec. 53.4958-7 Correction

Sec. 53.4958-8 Special rules

Sec. 53.4961-1 Abatement of second tier taxes for correction within correction period

Sec. 53.4961-2 Court proceedings to determine liability for second tier tax

Sec. 53.4963-1 Definitions

Subpart L - Procedure and Administration

Sec. 53.6001-1 Notice or regulations requiring records, statements, and special returns

Sec. 53.6011-1 General requirement of return, statement or list

Sec. 53.6011-4 Requirement of statement disclosing participation in certain transactions by taxpayers

Sec. 53.6061-1 Signing of returns and other documents

Sec. 53.6065-1 Verification of returns

Sec. 53.6071-1 Time for filing returns

Sec. 53.6081-1 Extension of time for filing the return

Sec. 53.6091-1 Place for filing chapter 42 tax returns

Sec. 53.6091-2 Exceptional cases

Sec. 53.6151-1 Time and place for paying tax shown on returns

Sec. 53.6161-1 Extension of time for paying tax or deficiency

Sec. 53.6165-1 Bonds where time to pay tax or deficiency has been extended

Sec. 53.6601-1 Interest on underpayment, nonpayment, or extensions of time for payment, of tax

Sec. 53.6651-1 Failure to file tax return or to pay tax

Sec. 53.7101-1 Form of bonds