26 USC Subtitle D, CHAPTER 42, Subchapter G: Front Matter

From Title 26-INTERNAL REVENUE CODESubtitle D-Miscellaneous Excise TaxesCHAPTER 42-PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONSSubchapter G-Donor Advised Funds

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Subchapter G-Donor Advised Funds

Sec.

4966.

Taxes on taxable distributions.

4967.

Taxes on prohibited benefits.

Editorial Notes

Codification

Pub. L. 109–280, title XII, §1231(a), Aug. 17, 2006, 120 Stat. 1094 , which directed the addition of subchapter G at the end of chapter 42, without specifying the act to be amended, was executed by adding subchapter G at the end of chapter 42 of this title, which consists of the Internal Revenue Code of 1986, to reflect the probable intent of Congress.