SUBPART K—Second Tier Excise Taxes (§53.4955-1 to §53.4963-1)
- 53.4955-1—Tax on political expenditures.
- 53.4958-0—Table of contents.
- 53.4958-1—Taxes on excess benefit transactions.
- 53.4958-2—Definition of applicable tax-exempt organization.
- 53.4958-3—Definition of disqualified person.
- 53.4958-4—Excess benefit transaction.
- 53.4958-6—Rebuttable presumption that a transaction is not an excess benefit transaction.
- 53.4958-7—Correction.
- 53.4958-8—Special rules.
- 53.4961-1—Abatement of second tier taxes for correction within correction period.
- 53.4961-2—Court proceedings to determine liability for second tier tax.
- 53.4963-1—Definitions.