Title 26, Chapter 42
Internal Revenue Code — 23 sections
- § 4940 Section 4940 - Excise tax based on investment income
- § 4941 Section 4941 - Taxes on self-dealing
- § 4942 Section 4942 - Taxes on failure to distribute income
- § 4943 Section 4943 - Taxes on excess business holdings
- § 4944 Section 4944 - Taxes on investments which jeopardize charitable purpose
- § 4945 Section 4945 - Taxes on taxable expenditures
- § 4946 Section 4946 - Definitions and special rules
- § 4947 Section 4947 - Application of taxes to certain nonexempt trusts
- § 4948 Section 4948 - Application of taxes and denial of exemption with respect to certain foreign organizations
- § 4951 Section 4951 - Taxes on self-dealing
- § 4952 Section 4952 - Taxes on taxable expenditures
- § 4953 Section 4953 - Tax on excess contributions to black lung benefit trusts
- § 4955 Section 4955 - Taxes on political expenditures of section 501(c)(3) organizations
- § 4958 Section 4958 - Taxes on excess benefit transactions
- § 4959 Section 4959 - Taxes on failures by hospital organizations
- § 4960 Section 4960 - Tax on excess tax-exempt organization executive compensation
- § 4961 Section 4961 - Abatement of second tier taxes where there is correction
- § 4962 Section 4962 - Abatement of first tier taxes in certain cases
- § 4963 Section 4963 - Definitions
- § 4965 Section 4965 - Excise tax on certain tax-exempt entities entering into prohibited tax shelter transactions
- § 4966 Section 4966 - Taxes on taxable distributions
- § 4967 Section 4967 - Taxes on prohibited benefits
- § 4968 Section 4968 - Excise tax based on investment income of private colleges and universities