26 CFR Part 53 - Subpart D - Taxes on Excess Business Holdings
- § 53.4943-1 General rule; purpose.
- § 53.4943-2 Imposition of tax on excess business holdings of private foundations.
- § 53.4943-3 Determination of excess business holdings.
- § 53.4943-4 Present holdings.
- § 53.4943-5 Present holdings acquired by trust or a will.
- § 53.4943-6 Five-year period to dispose of gifts, bequests, etc.
- § 53.4943-7 Special rules for readjustments involving grandfathered holdings.
- § 53.4943-8 Business holdings; constructive ownership.
- § 53.4943-9 Business holdings; certain periods.
- § 53.4943-10 Business enterprise; definition.
- § 53.4943-11 Effective/applicability date.
Authority:
Secs. 4943 and 7805, Internal Revenue Code of 1954, 68A Stat. 917, 83 Stat. 507; 26 U.S.C. 4943, 7805.
Source:
T.D. 7496, 42 FR 46285, Sept. 15, 1977, unless otherwise noted.