Public Law 119-120 (10/07/2026)
Subchapter A Private Foundations
Browse 0 units and 9 sections in Subchapter A Private Foundations of Title 26.
Sections in Subchapter A
§ 4940
Excise tax based on investment income
§ 4941
Taxes on self-dealing
§ 4942
Taxes on failure to distribute income
§ 4943
Taxes on excess business holdings
§ 4944
Taxes on investments which jeopardize charitable purpose
§ 4945
Taxes on taxable expenditures
§ 4946
Definitions and special rules
§ 4947
Application of taxes to certain nonexempt trusts
§ 4948
Application of taxes and denial of exemption with respect to certain foreign organizations