Subpart D - TAXES ON EXCESS BUSINESS HOLDINGS
- Section 53.4943-1 - General rule; purpose
- Section 53.4943-2 - Imposition of tax on excess business holdings of private foundations
- Section 53.4943-3 - Determination of excess business holdings
- Section 53.4943-4 - Present holdings
- Section 53.4943-5 - Present holdings acquired by trust or a will
- Section 53.4943-7 - Special rules for readjustments involving grandfathered holdings
- Section 53.4943-8 - Business holdings; constructive ownership
- Section 53.4943-9 - Business holdings; certain periods
- Section 53.4943-10 - Business enterprise; definition
- Section 53.4943-11 - Effective/applicability date
- Section 53.4943-6 - Five-year period to dispose of gifts, bequests, etc