PART 53—FOUNDATION AND SIMILAR EXCISE TAXES
- SUBPART A—Taxes on Investment Income (§53.4940-1 to §53.4940-1)
- SUBPART B—Taxes on Self-Dealing (§53.4941(a)-1 to §53.4941(f)-1)
- SUBPART C—Taxes on Failure To Distribute Income (§53.4942(a)-1 to §53.4942(b)-3)
- SUBPART D—Taxes on Excess Business Holdings (§53.4943-1 to §53.4943-11)
- SUBPART E—Taxes on Investments Which Jeopardize Charitable Purpose (§53.4944-1 to §53.4944-6)
- SUBPART F—Taxes on Taxable Expenditures (§53.4945-1 to §53.4945-6)
- SUBPART G—Definitions and Special Rules (§53.4946-1 to §53.4946-1)
- SUBPART H—Application to Certain Nonexempt Trusts (§53.4947-1 to §53.4947-2)
- SUBPART I—Tax on Investment Income of and Denial of Exemption to Certain Foreign Organizations (§53.4948-1 to §53.4948-1)
- SUBPART J—Black Lung Benefit Trust Excise Taxes (§53.4951-1 to §53.4952-1)
- SUBPART K—Second Tier Excise Taxes (§53.4955-1 to §53.4963-1)
- SUBPART L—Procedure and Administration (§53.6001-1 to §53.7701-1)