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 J—Black Lung Benefit Trust Excise Taxes (§53.4951-1 to §53.4952-1)