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NOTES:
Sec.
4940.
Excise tax based on investment income.
4941.
Taxes on self-dealing.
4942.
Taxes on failure to distribute income.
4943.
Taxes on excess business holdings.
4944.
Taxes on investments which jeopardize charitable purpose.
4945.
Taxes on taxable expenditures.
4946.
Definitions and special rules.
4947.
Application of taxes to certain nonexempt trusts.
4948.
Application of taxes and denial of exemption with respect to certain foreign organizations.
Amendments
1978—Pub. L. 95–227, § 4(c)(2)(A), Feb. 10, 1978, 92 Stat. 22, added subchapter A heading and designated sections
4940 to
4948 as subchapter A.
1969—Pub. L. 91–172, title I, § 101(b), Dec. 30, 1969, 83 Stat. 498, added analysis of sections.
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