From TaxAlmanac, A Free Online Resource for Tax Professionals
From TaxAlmanac
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
