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6 results for "4942"

Showing top 6 matches in Treasury Regulations.

§ 53.4942(a)-1
Taxes for failure to distribute income.
§ 53.4942(a)-2
Computation of undistributed income.
§ 53.4942(a)-3
Qualifying distributions defined.
§ 53.4942(b)-1
Operating foundations.
§ 53.4942(b)-2
Alternative tests.
§ 53.4942(b)-3
Determination of compliance with operating foundation tests.