SUBPART C—Taxes on Failure To Distribute Income (§53.4942(a)-1 to §53.4942(b)-3)
- 53.4942(a)-1—Taxes for failure to distribute income.
- 53.4942(a)-2—Computation of undistributed income.
- 53.4942(a)-3—Qualifying distributions defined.
- 53.4942(b)-1—Operating foundations.
- 53.4942(b)-2—Alternative tests.
- 53.4942(b)-3—Determination of compliance with operating foundation tests.