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  1. IRC
  2. Subtitle D
  3. Chapter 42
  4. Subchapter A

Subchapter A — Private Foundations (Sections 4940 to 4948)

Sec. 4940. Excise Tax Based On Investment Income

Sec. 4941. Taxes On Self-Dealing

Sec. 4942. Taxes On Failure To Distribute Income

Sec. 4943. Taxes On Excess Business Holdings

Sec. 4944. Taxes On Investments Which Jeopardize Charitable Purpose

Sec. 4945. Taxes On Taxable Expenditures

Sec. 4946. Definitions And Special Rules

Sec. 4947. Application Of Taxes To Certain Nonexempt Trusts

Sec. 4948. Application Of Taxes And Denial Of Exemption With Respect To Certain Foreign Organizations