SUBPART B—Taxes on Self-Dealing (§53.4941(a)-1 to §53.4941(f)-1)
- 53.4941(a)-1—Imposition of initial taxes.
- 53.4941(b)-1—Imposition of additional taxes.
- 53.4941(c)-1—Special rules.
- 53.4941(d)-1—Definition of self-dealing.
- 53.4941(d)-2—Specific acts of self-dealing.
- 53.4941(d)-3—Exceptions to self-dealing.
- 53.4941(d)-4—Transitional rules.
- 53.4941(e)-1—Definitions.
- 53.4941(f)-1—Effective dates.