26 USC Ch. 42: Front Matter
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26 USC Ch. 42: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle D-Miscellaneous Excise TaxesCHAPTER 42-PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS
Jump To: Amendments

CHAPTER 42-PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS

Subchapter
Sec.1

        

A.
Private foundations
4940
B.
Black lung benefit trusts
4951
C.
Political expenditures of section 501(c)(3) organizations
4955
D.
Abatement of first and second-tier taxes in certain cases 2
4961

        

Amendments

1987- Pub. L. 100–203, title X, §10712(c)(7), (9), Dec. 22, 1987, 101 Stat. 1330–467 , substituted in chapter heading "AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS" for "BLACK LUNG BENEFIT TRUSTS", struck out item for subchapter C "Abatement of first and second tier taxes in certain cases", and added items for subchapters C and D.

1984- Pub. L. 98–369, div. A, title III, §305(b)(3), July 18, 1984, 98 Stat. 784 , substituted "Abatement of first and second tier taxes in certain cases" for "Abatement of second tier taxes where there is correction during correction period" in item for subchapter C.

1980- Pub. L. 96–596, §2(c)(3), Dec. 24, 1980, 94 Stat. 3474 , added item for subchapter C.

1978- Pub. L. 95–227, §4(c)(2)(A), Feb. 10, 1978, 92 Stat. 22 , in chapter heading inserted "; BLACK LUNG BENEFIT TRUSTS" after "FOUNDATIONS", and added items for subchapters A and B.

1969- Pub. L. 91–172, title I, §101(b), Dec. 30, 1969, 83 Stat. 498 , added chapter heading "PRIVATE FOUNDATIONS".

Chapter Referred to in Other Sections

This chapter is referred to in sections 275, 509, 2055, 6104, 6161, 6211, 6212, 6213, 6214, 6344, 6405, 6501, 6503, 6511, 6512, 6684, 6862, 6871, 7422 of this title.

1 Section numbers editorially supplied.

2 So in original. Does not conform to subchapter heading.