26 U.S.C. § 4951

Section 4951 · Taxes on self-dealing

Current version, with additions and removals from the October 24, 1992 version.

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Oct 24, 1992 – presentcurrentviewing
Annual edition
Subsec. (f). Pub. L. 102–486 substituted "subclause (I) or (IV) of section 501(c)(21)(A)(i)" for "clause (i) of section 501(c)(21)(A)".
Source credit
Pub. L. 102–486, title XIX, §1940(b), Oct. 24, 1992, 106 Stat. 3035.
Dec 24, 1980 – Oct 24, 1992
Amended · full text not held
Subsec. (b)(1). Pub. L. 96–596, §2(a)(1)(G), substituted "taxable period" for "correction period".
Source credit
amended Pub. L. 96–596, §2(a)(1)(G), (H), (2)(F), (3)(E), Dec. 24, 1980, 94 Stat. 3469–3471
Feb 10, 1978 – Dec 24, 1980
Enacted · full text not held
Source credit
Added Pub. L. 95–227, §4(c)(1), Feb. 10, 1978, 92 Stat. 18

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Every enactment and amendment in this section's credit is listed. Full text is shown for versions back to 1992; earlier amendments are recorded by date and act, without pre-1994 full text.

Practice areas using this title

Bonds and Government Finance Law Estate Planning and Probate Law Guardianship and Conservatorship Law Non Profit Law Probate Litigation Law Special Needs Planning Law Tax Debt and IRS Disputes Law Tax Law Wills and Trusts Law

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Terms defined in this section

amount involvedfor purposes of this section
correctfor purposes of this section
correctionfor purposes of this section
disqualified personfor purposes of this section
self-dealingfor purposes of this section
taxable periodfor purposes of this section