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