Subchapter A Private Foundations

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