26 CFR Part 143
5 sections.
- § 143.1[Reserved]
- § 143.2Taxes on self-dealing; scholarship and fellowship grants by private foundations
- § 143.3-143.4[Reserved]
- § 143.5Taxes on self-dealing; indirect transactions by a private foundation
- § 143.6Election to shorten the period during which certain excess business holdings of private foundations are treated as permitted holdings
This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.