26 USC 4940
§ 4940 - Excise tax based on investment income
- § 4940 - Excise tax based on investment income
- CHAPTER 42— PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS › Subchapter A— Private Foundations
- Notes
- Editorial Notes
- Codification
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 2019 Amendment
- Effective Date of 2007 Amendment
- Effective Date of 2006 Amendment
- Effective Date of 1986 Amendment
- Effective Date of 1984 Amendment
- Effective Date of 1978 Amendments
- Effective Date
- Savings Provision
- Determination of Operating Foundation Status for Certain Purposes
- Plan Amendments Not Required Until January 1, 1989
- Public Support Requirement Not Applicable to Certain Existing Foundations
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