Subchapter A—Private Foundations (§§ 4940—4948)
- § 4940. Excise tax based on investment income
- § 4941. Taxes on self-dealing
- § 4942. Taxes on failure to distribute income
- § 4943. Taxes on excess business holdings
- § 4944. Taxes on investments which jeopardize charitable purpose
- § 4945. Taxes on taxable expenditures
- § 4946. Definitions and special rules
- § 4947. Application of taxes to certain nonexempt trusts
- § 4948. Application of taxes and denial of exemption with respect to certain foreign organizations