Title 26
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Title 26
Title 26
PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS
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Title 26
23
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Excise tax based on investment income
Taxes on self-dealing
Taxes on failure to distribute income
Taxes on excess business holdings
Taxes on investments which jeopardize charitable purpose
Taxes on taxable expenditures
Definitions and special rules
Application of taxes to certain nonexempt trusts
Application of taxes and denial of exemption with respect to certain foreign organizations
Taxes on self-dealing
Taxes on taxable expenditures
Tax on excess contributions to black lung benefit trusts
Taxes on political expenditures of section 501(c)(3) organizations
Taxes on excess benefit transactions
Taxes on failures by hospital organizations
Tax on excess tax-exempt organization executive compensation
Abatement of second tier taxes where there is correction
Abatement of first tier taxes in certain cases
Definitions
Excise tax on certain tax-exempt entities entering into prohibited tax shelter transactions
Taxes on taxable distributions
Taxes on prohibited benefits
Excise tax based on investment income of private colleges and universities