26 USC Ch. 42: Front Matter
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26 USC Ch. 42: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle D-Miscellaneous Excise TaxesCHAPTER 42-PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS
Jump To: MiscellaneousAmendments

CHAPTER 42-PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS

Subchapter
Sec.1
A.
Private foundations
4940

        

B.
Black lung benefit trusts
4951
C.
Political expenditures of section 501(c)(3) organizations
4955
D.
Failure by certain charitable organizations to meet certain qualification requirements
4958
E.
Abatement of first and second tier taxes in certain cases
4961
F.
Tax shelter transactions
4965
G.
Donor advised funds
4966
H.
Excise tax based on investment income of private colleges and universities
4968

        


Editorial Notes

Amendments

2017- Pub. L. 115–97, title I, §13701(b), Dec. 22, 2017, 131 Stat. 2168 , added item for subchapter H.

2006- Pub. L. 109–280, title XII, §1231(b)(2), Aug. 17, 2006, 120 Stat. 1098 , which directed the addition of item for subchapter G to the analysis for chapter 42 without specifying the act to be amended, was executed by adding the item to this analysis, which is for chapter 42 of the Internal Revenue Code of 1986, to reflect the probable intent of Congress.

Pub. L. 109–222, title V, §516(a)(2), May 17, 2006, 120 Stat. 371 , added item for subchapter F.

1996- Pub. L. 104–168, title XIII, §1311(c)(6), July 30, 1996, 110 Stat. 1478 , struck out item for subchapter D "Abatement of first and second-tier taxes in certain cases" and added items for subchapters D and E.

1987- Pub. L. 100–203, title X, §10712(c)(7), (9), Dec. 22, 1987, 101 Stat. 1330–467 , substituted in chapter heading "AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS" for "BLACK LUNG BENEFIT TRUSTS", struck out item for subchapter C "Abatement of first and second tier taxes in certain cases", and added items for subchapters C and D.

1984- Pub. L. 98–369, div. A, title III, §305(b)(3), July 18, 1984, 98 Stat. 784 , substituted "Abatement of first and second tier taxes in certain cases" for "Abatement of second tier taxes where there is correction during correction period" in item for subchapter C.

1980- Pub. L. 96–596, §2(c)(3), Dec. 24, 1980, 94 Stat. 3474 , added item for subchapter C.

1978- Pub. L. 95–227, §4(c)(2)(A), Feb. 10, 1978, 92 Stat. 22 , in chapter heading inserted "; BLACK LUNG BENEFIT TRUSTS" after "FOUNDATIONS", and added items for subchapters A and B.

1969- Pub. L. 91–172, title I, §101(b), Dec. 30, 1969, 83 Stat. 498 , added chapter heading "PRIVATE FOUNDATIONS".

1 Section numbers editorially supplied.