US Code

Tag: Estate Law

  • 26-U.S.C.-9507

    26-U.S.C.-9507 §9507 – Hazardous Substance Superfund Pathway Title 26 > Subtitle I > Chapter 98 > Subchapter A > Section 9507 Details Reference: Section 9507 Legend: §9507 – Hazardous Substance Superfund USCode Year: 2013 Provision Content (a) Creation of Trust Fund There is established in the Treasury of the United States a trust fund to be known as the Hazardous Substance Superfund (hereinafter…

  • 26-U.S.C.-9507

    26-U.S.C.-9507 §9507 – Hazardous Substance Superfund Pathway Title 26 > Subtitle I > Chapter 98 > Subchapter A > Section 9507 Details Reference: Section 9507 Legend: §9507 – Hazardous Substance Superfund USCode Year: 2013 Provision Content (a) Creation of Trust Fund There is established in the Treasury of the United States a trust fund to be known as the Hazardous Substance Superfund (hereinafter…

  • 26-U.S.C.-4962

    26-U.S.C.-4962 §4962 – Abatement of First Tier Taxes In Certain Cases Pathway Title 26 > Subtitle D > Chapter 42 > Subchapter E > Section 4962 Details Reference: Section 4962 Legend: §4962 – Abatement of First Tier Taxes In Certain Cases USCode Year: 2013 Provision Content (a) General rule If it is established to the satisfaction of the Secretary that— (1) a taxable…

  • 26-U.S.C.-4962

    26-U.S.C.-4962 §4962 – Abatement of First Tier Taxes In Certain Cases Pathway Title 26 > Subtitle D > Chapter 42 > Subchapter E > Section 4962 Details Reference: Section 4962 Legend: §4962 – Abatement of First Tier Taxes In Certain Cases USCode Year: 2013 Provision Content (a) General rule If it is established to the satisfaction of the Secretary that— (1) a taxable…

  • 26-U.S.C.-4941

    26-U.S.C.-4941 §4941 – Taxes On Self-Dealing Pathway Title 26 > Subtitle D > Chapter 42 > Subchapter A > Section 4941 Details Reference: Section 4941 Legend: §4941 – Taxes On Self-Dealing USCode Year: 2013 Provision Content (a) Initial taxes (1) On self-dealer There is hereby imposed a tax on each act of self-dealing between a disqualified person and a private foundation. The rate…

  • Chapter 42 – Private Foundations; and Certain Other Tax-Exempt Organizations

    Chapter 42 – Private Foundations; and Certain Other Tax-Exempt Organizations Private Foundations; and Certain Other Tax-Exempt Organizations Pathway Title 26 > Subtitle D > Chapter 42 Details Reference: Chapter 42 Legend: Private Foundations; and Certain Other Tax-Exempt Organizations USCode Year: 2013 Provision Content Amendments 2006—Pub. L. 109–280, title XII, §1231(b)(2), Aug. 17, 2006, 120 Stat. 1098, which directed the…

  • 26-U.S.C.-4946

    26-U.S.C.-4946 §4946 – Definitions and Special Rules Pathway Title 26 > Subtitle D > Chapter 42 > Subchapter A > Section 4946 Details Reference: Section 4946 Legend: §4946 – Definitions and Special Rules USCode Year: 2013 Provision Content (a) Disqualified person (1) In general For purposes of this subchapter, the term disqualified person means, with respect to a private foundation, a person who…

  • 26-U.S.C.-9502

    26-U.S.C.-9502 §9502 – Airport and Airway Trust Fund Pathway Title 26 > Subtitle I > Chapter 98 > Subchapter A > Section 9502 Details Reference: Section 9502 Legend: §9502 – Airport and Airway Trust Fund USCode Year: 2013 Provision Content (a) Creation of Trust Fund There is established in the Treasury of the United States a trust fund to be known as the…

  • 26-U.S.C.-9502

    26-U.S.C.-9502 §9502 – Airport and Airway Trust Fund Pathway Title 26 > Subtitle I > Chapter 98 > Subchapter A > Section 9502 Details Reference: Section 9502 Legend: §9502 – Airport and Airway Trust Fund USCode Year: 2013 Provision Content (a) Creation of Trust Fund There is established in the Treasury of the United States a trust fund to be known as the…

  • 26-U.S.C.-4945

    26-U.S.C.-4945 §4945 – Taxes On Taxable Expenditures Pathway Title 26 > Subtitle D > Chapter 42 > Subchapter A > Section 4945 Details Reference: Section 4945 Legend: §4945 – Taxes On Taxable Expenditures USCode Year: 2013 Provision Content (a) Initial taxes (1) On the foundation There is hereby imposed on each taxable expenditure (as defined in subsection (d)) a tax equal to 20…