GroundRules
26 CFR 53.4958-5: -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]
Where this section sits in the code
- Title 26—Internal Revenue
- CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
- SUBCHAPTER D—MISCELLANEOUS EXCISE TAXES
- PART 53—FOUNDATION AND SIMILAR EXCISE TAXES
- Subpart K—Second Tier Excise Taxes
Collected 2026-08-27T02:25:11Z. Source file · JSON