26 USC Subtitle D, CHAPTER 42, Subchapter D: Front Matter

From Title 26-INTERNAL REVENUE CODESubtitle D-Miscellaneous Excise TaxesCHAPTER 42-PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONSSubchapter D-Failure by Certain Charitable Organizations To Meet Certain Qualification Requirements

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Subchapter D-Failure by Certain Charitable Organizations To Meet Certain Qualification Requirements

Sec.

4958.

Taxes on excess benefit transactions.

4959.

Taxes on failures by hospital organizations.

Prior Provisions

A prior subchapter D, consisting of sections 4961 to 4963 of this title, was redesignated subchapter E.

Amendments

2010- Pub. L. 111–148, title IX, §9007(b)(2), Mar. 23, 2010, 124 Stat. 857 , added item 4959.