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

From Title 26-INTERNAL REVENUE CODESubtitle D-Miscellaneous Excise TaxesCHAPTER 42-PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONSSubchapter E-Abatement of First and Second Tier Taxes in Certain Cases

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Subchapter E-Abatement of First and Second Tier Taxes in Certain Cases

Sec.

4961.

Abatement of second tier taxes where there is correction.

4962.

Abatement of first tier taxes in certain cases.

4963.

Definitions.

Editorial Notes

Amendments

1996- Pub. L. 104–168, title XIII, §1311(a), July 30, 1996, 110 Stat. 1475 , redesignated former subchapter D as E.

1987- Pub. L. 100–203, title X, §10712(a), (b)(5), Dec. 22, 1987, 101 Stat. 1330–465 , 1330-467, redesignated former subchapter C as D, and struck out "private foundation" before "first tier taxes" in item 4962.

1984- Pub. L. 98–369, div. A, title III, §305(b)(1), (2), July 18, 1984, 98 Stat. 783 , 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 the subchapter heading, added item 4962, and renumbered former item 4962 as 4963.