26 U.S.C. § 4959

Title 26 Chapter 42 Current through PL 116-220 ~1 min read Last updated: March 30, 2026 View on OLRC →

Sections in this chapter

§ 4940
§ 4941
§ 4942
§ 4943
§ 4944
§ 4945
§ 4946
§ 4947
§ 4948
§ 4951
§ 4952
§ 4953
§ 4955
§ 4958
§ 4959
§ 4960
§ 4961
§ 4962
§ 4963
§ 4965
§ 4966
§ 4967
§ 4968

§ 4959. Taxes on failures by hospital organizations

If a hospital organization to which section 501(r) applies fails to meet the requirement of section 501(r)(3) for any taxable year, there is imposed on the organization a tax equal to $50,000.

Change History

No amendments tracked yet for this section.

Change history will appear here automatically when the pipeline detects modifications between US Code release points.