26 USC Subtitle D, CHAPTER 42, Subchapter F: Front Matter
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*Public Law 119-75 has been enacted, but classifications have not been finalized. The currency ("laws in effect") date does not reflect acts for which classifications have not been finalized.

26 USC Subtitle D, CHAPTER 42, Subchapter F: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle D-Miscellaneous Excise TaxesCHAPTER 42-PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONSSubchapter F-Tax Shelter Transactions

Subchapter F-Tax Shelter Transactions

Sec.
4965.
Excise tax on certain tax-exempt entities entering into prohibited tax shelter transactions.