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Title 26

Displaying title 26, up to date as of 10/13/2026. Title 26 was last amended 10/06/2026.
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  1. Title 26 —Internal Revenue
  2. Chapter I —Internal Revenue Service, Department of the Treasury
  3. Subchapter D —Miscellaneous Excise Taxes
  4. Part 53 —Foundation and Similar Excise Taxes
  5. Subpart K   View Full Text
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Title 26Internal RevenuePart / Section
Chapter IInternal Revenue Service, Department of the Treasury1 – 899
Subchapter DMiscellaneous Excise Taxes40 – 169
Part 53Foundation and Similar Excise Taxes53.4940-1 – 53.7701-1
Subpart KSecond Tier Excise Taxes53.4955-1 – 53.4968-4
§ 53.4955-1Tax on political expenditures.
§ 53.4958-0Table of contents.
§ 53.4958-1Taxes on excess benefit transactions.
§ 53.4958-2Definition of applicable tax-exempt organization.
§ 53.4958-3Definition of disqualified person.
§ 53.4958-4Excess benefit transaction.
§ 53.4958-5 Transaction in which the amount of the economic benefit is determined in whole or in part by the revenues of one or more activities of the organization. [Reserved]
§ 53.4958-6Rebuttable presumption that a transaction is not an excess benefit transaction.
§ 53.4958-7Correction.
§ 53.4958-8Special rules.
§ 53.4959-1Taxes on failures by hospital organizations to meet section 501(r)(3).
§ 53.4960-0Table of contents.
§ 53.4960-1Scope and definitions.
§ 53.4960-2Determination of remuneration paid for a taxable year.
§ 53.4960-3Determination of whether there is a parachute payment.
§ 53.4960-4Liability for tax on excess remuneration and excess parachute payments.
§ 53.4960-5 [Reserved]
§ 53.4960-6Applicability date.
§ 53.4961-1Abatement of second tier taxes for correction within correction period.
§ 53.4961-2Court proceedings to determine liability for second tier tax.
§ 53.4963-1Definitions.
§ 53.4965-1Overview.
§ 53.4965-2Covered tax-exempt entities.
§ 53.4965-3Prohibited tax shelter transactions.
§ 53.4965-4Definition of tax-exempt party to a prohibited tax shelter transaction.
§ 53.4965-5Entity managers and related definitions.
§ 53.4965-6Meaning of “knows or has reason to know”.
§ 53.4965-7Taxes on prohibited tax shelter transactions.
§ 53.4965-8Definition of net income and proceeds and standard for allocating net income or proceeds to various periods.
§ 53.4965-9Effective/applicability dates.
§ 53.4968-1Excise tax based on investment income of certain private colleges and universities.
§ 53.4968-2Net investment income.
§ 53.4968-3Related organizations.
§ 53.4968-4Applicability date.
eCFR Content