All IRC Regulations

11 results for "4943"

Showing top 11 matches in Treasury Regulations.

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