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Section 53.4940-1
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General rule; purpose |
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Section 53.4943-1
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Imposition of tax on excess business holdings of private foundations |
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Section 53.4943-2
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Determination of excess business holdings |
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Section 53.4943-3
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Present holdings |
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Section 53.4943-4
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Present holdings acquired by trust or a will |
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Section 53.4943-5
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Five-year period to dispose of gifts, bequests, etc |
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Section 53.4943-6
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Special rules for readjustments involving grandfathered holdings |
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Section 53.4943-7
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Business holdings; constructive ownership |
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Section 53.4943-8
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Business holdings; certain periods |
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Section 53.4943-9
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Business enterprise; definition |
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Section 53.4943-10
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Effective/applicability date |
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Section 53.4943-11
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Initial taxes |
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Section 53.4944-1
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Additional taxes |
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Section 53.4944-2
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Exception for program-related investments |
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Section 53.4944-3
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Special rules |
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Section 53.4944-4
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Definitions |
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Section 53.4944-5
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Special rules for investments made prior to January 1, 1970 |
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Section 53.4944-6
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Taxes on taxable expenditures |
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Section 53.4945-1
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Propaganda influencing legislation |
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Section 53.4945-2
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Influencing elections and carrying on voter registration drives |
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Section 53.4945-3
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Grants to individuals |
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Section 53.4945-4
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Grants to organizations |
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Section 53.4945-5
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Expenditures for noncharitable purposes |
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Section 53.4945-6
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Definitions and special rules |
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Section 53.4946-1
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Application of tax |
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Section 53.4947-1
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Special rules |
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Section 53.4947-2
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Application of taxes and denial of exemption with respect to certain foreign organizations |
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Section 53.4948-1
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Black lung trusts--taxes on self-dealing |
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Section 53.4951-1
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Black lung trusts--taxes on taxable expenditures |
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Section 53.4952-1
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Tax on political expenditures |
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Section 53.4955-1
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Table of contents |
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Section 53.4958-0
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Taxes on excess benefit transactions |
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Section 53.4958-1
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Definition of applicable tax-exempt organization |
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Section 53.4958-2
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Definition of disqualified person |
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Section 53.4958-3
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Excess benefit transaction |
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Section 53.4958-4
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Transaction in which the amount of the economic benefit is determined in whole or in part by the revenues of one or |
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Section 53.4958-5
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Rebuttable presumption that a transaction is not an excess benefit transaction |
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Section 53.4958-6
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Correction |
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Section 53.4958-7
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Special rules |
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Section 53.4958-8
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Taxes on failures by hospital organizations to meet section 501(r)(3) |
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Section 53.4959-1
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Abatement of second tier taxes for correction within correction period |
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Section 53.4961-1
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Court proceedings to determine liability for second tier tax |
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Section 53.4961-2
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Definitions |
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Section 53.4963-1
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Overview |
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Section 53.4965-1
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Covered tax-exempt entities |
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Section 53.4965-2
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Prohibited tax shelter transactions |
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Section 53.4965-3
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Definition of tax-exempt party to a prohibited tax shelter transaction |
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Section 53.4965-4
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Entity managers and related definitions |
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Section 53.4965-5
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Meaning of ``knows or has reason to know'' |
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Section 53.4965-6
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Taxes on prohibited tax shelter transactions |
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Section 53.4965-7
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Definition of net income and proceeds and standard for allocating net income or proceeds to various periods |
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Section 53.4965-8
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Effective/applicability dates |
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Section 53.4965-9
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Notice or regulations requiring records, statements, and special returns |
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Section 53.6001-1
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General requirement of return, statement or list |
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Section 53.6011-1
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Requirement of statement disclosing participation in certain transactions by taxpayers |
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Section 53.6011-4
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Reporting requirements for tax return preparers |
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Section 53.6060-1
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Signing of returns and other documents |
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Section 53.6061-1
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Verification of returns |
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Section 53.6065-1
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Time for filing returns |
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Section 53.6071-1
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Automatic extension of time for filing the return to report taxes due under section 4951 for self-dealing with a |
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Section 53.6081-1
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Place for filing chapter 42 tax returns |
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Section 53.6091-1
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Exceptional cases |
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Section 53.6091-2
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Tax return preparer must furnish copy of return or claim for refund to taxpayer and must retain a copy or record |
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Section 53.6107-1
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Tax return preparers furnishing identifying numbers for returns or claims for refund filed |
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Section 53.6109-1
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Time and place for paying tax shown on returns |
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Section 53.6151-1
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Extension of time for paying tax or deficiency |
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Section 53.6161-1
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Bonds where time to pay tax or deficiency has been extended |
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Section 53.6165-1
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Interest on underpayment, nonpayment, or extensions of time for payment, of tax |
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Section 53.6601-1
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Failure to file tax return or to pay tax |
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Section 53.6651-1
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Section 6694 penalties applicable to tax return preparer |
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Section 53.6694-1
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Penalties for understatement due to an unreasonable position |
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Section 53.6694-2
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Penalty for understatement due to willful, reckless, or intentional conduct |
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Section 53.6694-3
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Extension of period of collection when tax return preparer pays 15 percent of a penalty for understatement of taxpayer's |
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Section 53.6694-4
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Other assessable penalties with respect to the preparation of tax returns or claims for refund for other persons |
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Section 53.6695-1
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Claims for credit or refund by tax return preparers |
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Section 53.6696-1
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Form of bonds |
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Section 53.7101-1
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Tax return preparer |
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Section 53.7701-1
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General rules relating to excise tax on failure to meet minimum funding standards |