CFR > Title 26 - Internal Revenue > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY > SUBCHAPTER D—MISCELLANEOUS EXCISE TAXES (Parts 40–158) > PART 53—FOUNDATION AND SIMILAR EXCISE TAXES > SUBPART G—Definitions and Special Rules (§53.4946-1 to §53.4946-1)

SUBPART G—Definitions and Special Rules (§53.4946-1 to §53.4946-1)