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 I—Tax on Investment Income of and Denial of Exemption to Certain Foreign Organizations (§53.4948-1 to §53.4948-1)

SUBPART I—Tax on Investment Income of and Denial of Exemption to Certain Foreign Organizations (§53.4948-1 to §53.4948-1)