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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 H—Application to Certain Nonexempt Trusts (§53.4947-1 to §53.4947-2)
SUBPART H—Application to Certain Nonexempt Trusts (§53.4947-1 to §53.4947-2)