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The Library · 26 U.S.C. § 4941

IRC § 4941: Self-dealing

Transactions between a foundation and its disqualified persons, and the taxes that follow when one occurs.

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Citation

26 U.S.C. § 4941

Kind

Statute

Edition

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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A page extract: it may begin or end with the text of neighbouring sections.

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Foundations, CPA firms, Family offices

Retrieved

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

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26 U.S.C. § 4941 (2024 main edition), copy retrieved 2026-10-21, SHA-256 72814eaf71f8f561d1f45c7f6ee9e333e631ef9588a5e35b3889f6142d8661cb, paretoalphasystems.com/library/irc-4941

Read it with

IRC § 4943: Excess business holdings

Statute · 2024 main edition

IRC § 4944: Jeopardizing investments

Statute · 2024 main edition

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