Subchapter A –

Private Foundations

Pathway

Title 26 > Subtitle D > Chapter 42 > Subchapter A

Details

• Reference: Subchapter A
• Legend: Private Foundations
• USCode Year: 2013

Provision Content

Amendments

1978—Pub. L. 95–227, §4(c)(2)(A), Feb. 10, 1978, 92 Stat. 22, added subchapter A heading and designated sections 4940 to 4948 as subchapter A.

1969—Pub. L. 91–172, title I, §101(b), Dec. 30, 1969, 83 Stat. 498, added analysis of sections.

U.S. Encyclopedia of Law Coverage

26-U.S.C.-4671 in the Legal Encyclopedia: Taxes

In this entry about 26-U.S.C.-4671, find legal reference material, bibliographies and premiere content related to taxes in the American Encyclopedia of Law, presenting a comprehensive view of the United States taxes-specific issues, written by authorities in the field.

Title 26 – Internal Revenue Code in the Legal Encyclopedia: Tax Exempt Organizations

In this entry about Title 26 – Internal Revenue Code, find legal reference material, bibliographies and premiere content related to tax exempt organizations in the American Encyclopedia of Law, presenting a comprehensive view of the United States tax exempt organizations-specific issues, written by authorities in the field.

Title 26 – Internal Revenue Code in the Legal Encyclopedia: Estate Law

In this entry about Title 26 – Internal Revenue Code, find legal reference material, bibliographies and premiere content related to estate law in the American Encyclopedia of Law, presenting a comprehensive view of the United States estate law-specific issues, written by authorities in the field.

Topic Map

• Title 26/Subtitle D/Chapter 42/Subchapter A/Section 4940 – Excise Tax Based On Investment Income
• Title 26/Subtitle D/Chapter 42/Subchapter A/Section 4941 – Taxes On Self-Dealing
• Title 26/Subtitle D/Chapter 42/Subchapter A/Section 4942 – Taxes On Failure to Distribute Income
• Title 26/Subtitle D/Chapter 42/Subchapter A/Section 4943 – Taxes On Excess Business Holdings
• Title 26/Subtitle D/Chapter 42/Subchapter A/Section 4944 – Taxes On Investments Which Jeopardize Charitable Purpose
• Title 26/Subtitle D/Chapter 42/Subchapter A/Section 4945 – Taxes On Taxable Expenditures
• Title 26/Subtitle D/Chapter 42/Subchapter A/Section 4946 – Definitions and Special Rules
• Title 26/Subtitle D/Chapter 42/Subchapter A/Section 4947 – Application of Taxes to Certain Nonexempt Trusts
• Title 26/Subtitle D/Chapter 42/Subchapter A/Section 4948 – Application of Taxes and Denial of Exemption With Respect to Certain Foreign Organizations