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Subchapter A⁠—Private Foundations — Front Matter

Chap.Sec.
4940.Excise tax based on investment income.
4941.Taxes on self-dealing.
4942.Taxes on failure to distribute income.
4943.Taxes on excess business holdings.
4944.Taxes on investments which jeopardize charitable purpose.
4945.Taxes on taxable expenditures.
4946.Definitions and special rules.
4947.Application of taxes to certain nonexempt trusts.
4948.Application of taxes and denial of exemption with respect to certain foreign organizations.

Editorial Notes

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.