The Library · 26 C.F.R. Part 53
Treasury Regulations, Part 53
Foundation and similar excise taxes: the regulations under sections 4940 to 4948, including the payout rules of § 53.4942(a).
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26 C.F.R. Part 53
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Regulation
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Revised as of 1 April 2025. Code of Federal Regulations, Title 26, revised as of 1 April 2025, as published by the Government Publishing Office. For changes since, see ecfr.gov.
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Foundations, CPA firms, Family offices
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2026-10-21, from www.govinfo.gov
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Treas. Reg. § 301.7216-3
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