26 USC Subtitle D, CHAPTER 42, Subchapter G: 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 G: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle D-Miscellaneous Excise TaxesCHAPTER 42-PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONSSubchapter G-Donor Advised Funds
Jump To: Codification

Subchapter G-Donor Advised Funds

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

        

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.