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Subchapter G⁠—Donor Advised Funds — Front Matter

Chap.Sec.
4966.Taxes on taxable distributions.
4967.Taxes on prohibited benefits.

Editorial Notes

Codification

Pub. L. 109–280, title XII, § 1231(a), Aug. 17, 2006, 120 Stat. 1094, which directed the addition of subchapter G at the end of chapter 42, without specifying the act to be amended, was executed by adding subchapter G at the end of chapter 42 of this title, which consists of the Internal Revenue Code of 1986, to reflect the probable intent of Congress.