Part 53 - FOUNDATION AND SIMILAR EXCISE TAXES
- Subpart A - TAXES ON INVESTMENT INCOME (§ 53.4940-1)
- Subpart B - TAXES ON SELF-DEALING (§ 53.4941)
- Subpart C - TAXES ON FAILURE TO DISTRIBUTE INCOME (§ 53.4942)
- Subpart D - TAXES ON EXCESS BUSINESS HOLDINGS (§§ 53.4943-1 — 53.4943-6)
- Subpart E - TAXES ON INVESTMENTS WHICH JEOPARDIZE CHARITABLE PURPOSE (§§ 53.4944-1 — 53.4944-6)
- Subpart F - TAXES ON TAXABLE EXPENDITURES (§§ 53.4945-1 — 53.4945-6)
- Subpart G - DEFINITIONS AND SPECIAL RULES (§ 53.4946-1)
- Subpart H - APPLICATION TO CERTAIN NONEXEMPT TRUSTS (§§ 53.4947-1 — 53.4947-2)
- Subpart I - TAX ON INVESTMENT INCOME OF AND DENIAL OF EXEMPTION TO CERTAIN FOREIGN ORGANIZATIONS (§ 53.4948-1)
- Subpart J - BLACK LUNG BENEFIT TRUST EXCISE TAXES (§§ 53.4951-1 — 53.4952-1)
- Subpart K - SECOND TIER EXCISE TAXES (§§ 53.4955-1 — 53.4958-5)
- Subpart L - PROCEDURE AND ADMINISTRATION (§§ 53.6001-1 — 53.7701-1)