26 CFR Part 53
PART 53—FOUNDATION AND SIMILAR EXCISE TAXES
- PART 53—FOUNDATION AND SIMILAR EXCISE TAXES
- Chapter I—Internal Revenue Service, Department of the Treasury › Subchapter D—Miscellaneous Excise Taxes
- Subpart A—Taxes on Investment Income
- § 53.4940-1 Excise tax on net investment income.
- Subpart B—Taxes on Self-Dealing
- § 53.4941(a)-1 Imposition of initial taxes.
- § 53.4941(b)-1 Imposition of additional taxes.
- § 53.4941(c)-1 Special rules.
- § 53.4941(d)-1 Definition of self-dealing.
- § 53.4941(d)-2 Specific acts of self-dealing.
- § 53.4941(d)-3 Exceptions to self-dealing.
- § 53.4941(d)-4 Transitional rules.
- § 53.4941(e)-1 Definitions.
- § 53.4941(f)-1 Effective dates.
- Subpart C—Taxes on Failure To Distribute Income
- § 53.4942(a)-1 Taxes for failure to distribute income.
- § 53.4942(a)-2 Computation of undistributed income.
- § 53.4942(a)-3 Qualifying distributions defined.
- § 53.4942(b)-1 Operating foundations.
- § 53.4942(b)-2 Alternative tests.
- § 53.4942(b)-3 Determination of compliance with operating foundation tests.
- Subpart D—Taxes on Excess Business Holdings
- § 53.4943-1 General rule; purpose.
- § 53.4943-2 Imposition of tax on excess business holdings of private foundations.
- § 53.4943-3 Determination of excess business holdings.
- § 53.4943-4 Present holdings.
- § 53.4943-5 Present holdings acquired by trust or a will.
- § 53.4943-6 Five-year period to dispose of gifts, bequests, etc.
- § 53.4943-7 Special rules for readjustments involving grandfathered holdings.
- § 53.4943-8 Business holdings; constructive ownership.
- § 53.4943-9 Business holdings; certain periods.
- § 53.4943-10 Business enterprise; definition.
- § 53.4943-11 Effective/applicability date.
- Subpart E—Taxes on Investments Which Jeopardize Charitable Purpose
- § 53.4944-1 Initial taxes.
- § 53.4944-2 Additional taxes.
- § 53.4944-3 Exception for program-related investments.
- § 53.4944-4 Special rules.
- § 53.4944-5 Definitions.
- § 53.4944-6 Special rules for investments made prior to January 1, 1970.
- Subpart F—Taxes on Taxable Expenditures
- § 53.4945-1 Taxes on taxable expenditures.
- § 53.4945-2 Propaganda influencing legislation.
- § 53.4945-3 Influencing elections and carrying on voter registration drives.
- § 53.4945-4 Grants to individuals.
- § 53.4945-5 Grants to organizations.
- § 53.4945-6 Expenditures for noncharitable purposes.
- Subpart G—Definitions and Special Rules
- § 53.4946-1 Definitions and special rules.
- Subpart H—Application to Certain Nonexempt Trusts
- § 53.4947-1 Application of tax.
- § 53.4947-2 Special rules.
- Subpart I—Tax on Investment Income of and Denial of Exemption to Certain Foreign Organizations
- § 53.4948-1 Application of taxes and denial of exemption with respect to certain foreign organizations.
- Subpart J—Black Lung Benefit Trust Excise Taxes
- § 53.4951-1 Black lung trusts—taxes on self-dealing.
- § 53.4952-1 Black lung trusts—taxes on taxable expenditures.
- Subpart K—Second Tier Excise Taxes
- § 53.4955-1 Tax on political expenditures.
- § 53.4958-0 Table of contents.
- § 53.4958-1 Taxes on excess benefit transactions.
- § 53.4958-2 Definition of applicable tax-exempt organization.
- § 53.4958-3 Definition of disqualified person.
- § 53.4958-4 Excess benefit transaction.
- § 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]
- § 53.4958-6 Rebuttable presumption that a transaction is not an excess benefit transaction.
- § 53.4958-7 Correction.
- § 53.4958-8 Special rules.
- § 53.4959-1 Taxes on failures by hospital organizations to meet section 501(r)(3).
- § 53.4960-0 Table of contents.
- § 53.4960-1 Scope and definitions.
- § 53.4960-2 Determination of remuneration paid for a taxable year.
- § 53.4960-3 Determination of whether there is a parachute payment.
- § 53.4960-4 Liability for tax on excess remuneration and excess parachute payments.
- § 53.4960-5 [Reserved]
- § 53.4960-6 Applicability date.
- § 53.4961-1 Abatement of second tier taxes for correction within correction period.
- § 53.4961-2 Court proceedings to determine liability for second tier tax.
- § 53.4963-1 Definitions.
- § 53.4965-1 Overview.
- § 53.4965-2 Covered tax-exempt entities.
- § 53.4965-3 Prohibited tax shelter transactions.
- § 53.4965-4 Definition of tax-exempt party to a prohibited tax shelter transaction.
- § 53.4965-5 Entity managers and related definitions.
- § 53.4965-6 Meaning of “knows or has reason to know”.
- § 53.4965-7 Taxes on prohibited tax shelter transactions.
- § 53.4965-8 Definition of net income and proceeds and standard for allocating net income or proceeds to various periods.
- § 53.4965-9 Effective/applicability dates.
- § 53.4968-1 Excise tax based on investment income of certain private colleges and universities.
- § 53.4968-2 Net investment income.
- § 53.4968-3 Related organizations.
- § 53.4968-4 Applicability date.
- Subpart L—Procedure and Administration
- § 53.6001-1 Notice or regulations requiring records, statements, and special returns.
- § 53.6011-1 General requirement of return, statement or list.
- § 53.6011-4 Requirement of statement disclosing participation in certain transactions by taxpayers.
- § 53.6060-1 Reporting requirements for tax return preparers.
- § 53.6061-1 Signing of returns and other documents.
- § 53.6065-1 Verification of returns.
- § 53.6071-1 Time for filing returns.
- § 53.6081-1 Automatic extension of time for filing the return to report taxes due under section 4951 for self-dealing with a nuclear decommissioning fund.
- § 53.6091-1 Place for filing chapter 42 tax returns.
- § 53.6091-2 Exceptional cases.
- § 53.6107-1 Tax return preparer must furnish copy of return or claim for refund to taxpayer and must retain a copy or record.
- § 53.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund filed.
- § 53.6151-1 Time and place for paying tax shown on returns.
- § 53.6161-1 Extension of time for paying tax or deficiency.
- § 53.6165-1 Bonds where time to pay tax or deficiency has been extended.
- § 53.6601-1 Interest on underpayment, nonpayment, or extensions of time for payment, of tax.
- § 53.6651-1 Failure to file tax return or to pay tax.
- § 53.6694-1 Section 6694 penalties applicable to tax return preparer.
- § 53.6694-2 Penalties for understatement due to an unreasonable position.
- § 53.6694-3 Penalty for understatement due to willful, reckless, or intentional conduct.
- § 53.6694-4 Extension of period of collection when tax return preparer pays 15 percent of a penalty for understatement of taxpayer's liability and certain other procedural matters.
- § 53.6695-1 Other assessable penalties with respect to the preparation of tax returns or claims for refund for other persons.
- § 53.6696-1 Claims for credit or refund by tax return preparers.
- § 53.7101-1 Form of bonds.
- § 53.7701-1 Tax return preparer.
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