26 USC 4965
§ 4965 - Excise tax on certain tax-exempt entities entering into prohibited tax shelter transactions
- § 4965 - Excise tax on certain tax-exempt entities entering into prohibited tax shelter transactions
- CHAPTER 42— PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS › Subchapter F— Tax Shelter Transactions
- Notes
- Editorial Notes
- References in Text
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 2014 Amendment
- Effective Date
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