Subchapter A · Private Foundations
Contents (9)
- Section 4940Excise tax based on investment income
- Section 4941Taxes on self-dealing
- Section 4942Taxes on failure to distribute income
- Section 4943Taxes on excess business holdings
- Section 4944Taxes on investments which jeopardize charitable purpose
- Section 4945Taxes on taxable expenditures
- Section 4946Definitions and special rules
- Section 4947Application of taxes to certain nonexempt trusts
- Section 4948Application of taxes and denial of exemption with respect to certain foreign organizations