The Library · 26 U.S.C. § 4943
IRC § 4943: Excess business holdings
How much of a business a foundation and its disqualified persons may own together.
This page describes the source; it does not advise on it. The government's published text is the authority.
About this copy
Citation
26 U.S.C. § 4943
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.
This copy
A page extract: it may begin or end with the text of neighbouring sections.
For
Foundations, CPA firms, Family offices
Retrieved
2026-10-21, from www.govinfo.gov
Fingerprint (SHA-256)
6a829d9843ecb0f177b81af901ceb204740f00924f4b1489975c98df97cb88ceCite this copy
26 U.S.C. § 4943 (2024 main edition), copy retrieved 2026-10-21, SHA-256 6a829d9843ecb0f177b81af901ceb204740f00924f4b1489975c98df97cb88ce, paretoalphasystems.com/library/irc-4943
Read it with
IRC § 4940: Excise tax on net investment income
Statute · 2024 main edition
IRC § 4941: Self-dealing
Statute · 2024 main edition
IRC § 4942: Taxes on failure to distribute income
Statute · 2024 main edition
IRC § 4944: Jeopardizing investments
Statute · 2024 main edition