Chapter 42: PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS
Subchapter A: Private Foundations
- Section 4940: Excise tax based on investment income
- Section 4941: Taxes on self-dealing
- Section 4942: Taxes on failure to distribute income
- Section 4943: Taxes on excess business holdings
- Section 4944: Taxes on investments which jeopardize charitable purpose
- Section 4945: Taxes on taxable expenditures
- Section 4946: Definitions and special rules
- Section 4947: Application of taxes to certain nonexempt trusts
- Section 4948: Application of taxes and denial of exemption with respect to certain foreign organizations