US Code

Tag: Tax-Exempt Organizations

  • Title 26 – Internal Revenue Code

    Title 26 – Internal Revenue Code Internal Revenue Code Pathway Title 26 Details Reference: Title 26 Legend: Internal Revenue Code USCode Year: 2013 Provision Content Act Aug. 16, 1954, ch. 736, 68A Stat. 3 The following tables have been prepared as aids in comparing provisions of the Internal Revenue Code of 1954 (redesignated the Internal…

  • Title 26 – Internal Revenue Code

    Title 26 – Internal Revenue Code Internal Revenue Code Pathway Title 26 Details Reference: Title 26 Legend: Internal Revenue Code USCode Year: 2013 Provision Content Act Aug. 16, 1954, ch. 736, 68A Stat. 3 The following tables have been prepared as aids in comparing provisions of the Internal Revenue Code of 1954 (redesignated the Internal…

  • 26-U.S.C.-4965

    26-U.S.C.-4965 §4965 – Excise Tax On Certain Tax-Exempt Entities Entering Into Prohibited Tax Shelter Transactions Pathway Title 26 > Subtitle D > Chapter 42 > Subchapter F > Section 4965 Details Reference: Section 4965 Legend: §4965 – Excise Tax On Certain Tax-Exempt Entities Entering Into Prohibited Tax Shelter Transactions USCode Year: 2013 Provision Content (a) Being a party to and approval of prohibited…

  • 26-U.S.C.-4940

    26-U.S.C.-4940 §4940 – Excise Tax Based On Investment Income Pathway Title 26 > Subtitle D > Chapter 42 > Subchapter A > Section 4940 Details Reference: Section 4940 Legend: §4940 – Excise Tax Based On Investment Income USCode Year: 2013 Provision Content (a) Tax-exempt foundations There is hereby imposed on each private foundation which is exempt from taxation under section 501(a) for the…

  • 26-U.S.C.-4940

    26-U.S.C.-4940 §4940 – Excise Tax Based On Investment Income Pathway Title 26 > Subtitle D > Chapter 42 > Subchapter A > Section 4940 Details Reference: Section 4940 Legend: §4940 – Excise Tax Based On Investment Income USCode Year: 2013 Provision Content (a) Tax-exempt foundations There is hereby imposed on each private foundation which is exempt from taxation under section 501(a) for the…

  • 26-U.S.C.-4952

    26-U.S.C.-4952 §4952 – Taxes On Taxable Expenditures Pathway Title 26 > Subtitle D > Chapter 42 > Subchapter B > Section 4952 Details Reference: Section 4952 Legend: §4952 – Taxes On Taxable Expenditures USCode Year: 2013 Provision Content (a) Tax imposed (1) On the fund There is hereby imposed on each taxable expenditure (as defined in subsection (d)) from the assets or income…

  • 26-U.S.C.-4952

    26-U.S.C.-4952 §4952 – Taxes On Taxable Expenditures Pathway Title 26 > Subtitle D > Chapter 42 > Subchapter B > Section 4952 Details Reference: Section 4952 Legend: §4952 – Taxes On Taxable Expenditures USCode Year: 2013 Provision Content (a) Tax imposed (1) On the fund There is hereby imposed on each taxable expenditure (as defined in subsection (d)) from the assets or income…

  • Subchapter C –

    Subchapter C – Political Expenditures of Section 501(C)(3) Organizations Pathway Title 26 > Subtitle D > Chapter 42 > Subchapter C Details Reference: Subchapter C Legend: Political Expenditures of Section 501(C)(3) Organizations USCode Year: 2013 Provision Content Prior Provisions A prior subchapter C, consisting of sections 4961 to 4963 of this title, was redesignated subchapter E. U.S. Encyclopedia of Law Coverage…

  • Subchapter A –

    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,…

  • Subchapter A –

    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,…