The Library · 26 U.S.C. § 4940

IRC § 4940: Excise tax on net investment income

The 1.39% tax a private foundation pays on its net investment income each year.

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26 U.S.C. § 4940

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2024 main edition. U.S. Code, 2024 main edition, as published by the Government Publishing Office. It does not reflect laws enacted after that edition, including Pub. L. 119-21 (4 July 2025). For the current text, see uscode.house.gov.

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2026-10-21, from www.govinfo.gov

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26 U.S.C. § 4940 (2024 main edition), copy retrieved 2026-10-21, SHA-256 fc16d261503849ca27d5ff6e847be28442275b18e614b26fb6c941de881a3758, paretoalphasystems.com/library/irc-4940

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IRC § 4940: Excise tax on net investment income

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IRC § 4941: Self-dealing

IRC § 4942: Taxes on failure to distribute income

IRC § 4943: Excess business holdings

IRC § 4944: Jeopardizing investments