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Electronic Code of Federal Regulations

e-CFR data is current as of January 16, 2020

Title 26Chapter ISubchapter DPart 143


TITLE 26—Internal Revenue

CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)

SUBCHAPTER D—MISCELLANEOUS EXCISE TAXES (CONTINUED)

PART 143—TEMPORARY EXCISE TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1969

rule
§143.1
[Reserved]
§143.2
Taxes on self-dealing; scholarship and fellowship grants by private foundations.
§§143.3-143.4
[Reserved]
§143.5
Taxes on self-dealing; indirect transactions by a private foundation.
§143.6
Election to shorten the period during which certain excess business holdings of private foundations are treated as permitted holdings.

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