SUBPART D—Taxes on Excess Business Holdings (§53.4943-1 to §53.4943-11)
- 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 date.