Legalize59765 laws
59765 laws
- § 49. At-risk rules
- § 4901. Payment of tax
- § 4902. Liability of partners
- § 4903. Liability in case of business in more than one location
- § 4904. Liability in case of different businesses of same ownership and location
- § 4905. Liability in case of death or change of location
- § 4906. Application of State laws
- § 4907. Federal agencies or instrumentalities
- § 4911. Tax on excess expenditures to influence legislation
- § 4912. Tax on disqualifying lobbying expenditures of certain organizations
- § 4940. Excise tax based on investment income
- § 4941. Taxes on self-dealing
- § 4942. Taxes on failure to distribute income
- § 4943. Taxes on excess business holdings
- § 4944. Taxes on investments which jeopardize charitable purpose
- § 4945. Taxes on taxable expenditures
- § 4960. Tax on excess tax-exempt organization executive compensation
- § 4946. Definitions and special rules
- § 4947. Application of taxes to certain nonexempt trusts
- § 4948. Application of taxes and denial of exemption with respect to certain foreign organizations
- § 4951. Taxes on self-dealing
- § 4952. Taxes on taxable expenditures
- § 4953. Tax on excess contributions to black lung benefit trusts
- § 4955. Taxes on political expenditures of section 501(c)(3) organizations
- § 4958. Taxes on excess benefit transactions
- § 4959. Taxes on failures by hospital organizations
- [§ 5174. Repealed. [Pub. L. 96–39, title VIII, § 807(a)(14)](/us/pl/96/39/tVIII/s807/a/14), July 26, 1979, [93 Stat. 282](/us/stat/93/282)]
- § 4961. Abatement of second tier taxes where there is correction
- § 4962. Abatement of first tier taxes in certain cases
- § 4963. Definitions
- § 4965. Excise tax on certain tax-exempt entities entering into prohibited tax shelter transactions
- § 4966. Taxes on taxable distributions
- § 4967. Taxes on prohibited benefits
- § 4968. Excise tax based on investment income of private colleges and universities
- § 4971. Taxes on failure to meet minimum funding standards
- § 4972. Tax on nondeductible contributions to qualified employer plans
- § 4973. Tax on excess contributions to certain tax-favored accounts and annuities
- § 4974. Excise tax on certain accumulations in qualified retirement plans
- § 4975. Tax on prohibited transactions
- § 4976. Taxes with respect to funded welfare benefit plans
- § 4977. Tax on certain fringe benefits provided by an employer
- § 4978. Tax on certain dispositions by employee stock ownership plans and certain cooperatives
- [§ 4978A. Repealed. [Pub. L. 101–239, title VII, § 7304(a)(2)(C)(i)](/us/pl/101/239/tVII/s7304/a/2/C/i), Dec. 19, 1989, [103 Stat. 2353](/us/stat/103/2353)]
- [§ 4978B. Repealed. [Pub. L. 104–188, title I, § 1602(b)(5)(A)](/us/pl/104/188/tI/s1602/b/5/A), Aug. 20, 1996, [110 Stat. 1834](/us/stat/110/1834)]
- § 4979. Tax on certain excess contributions
- § 4979A. Tax on certain prohibited allocations of qualified securities
- § 4980. Tax on reversion of qualified plan assets to employer
- [§ 4980A. Repealed. [Pub. L. 105–34, title X, § 1073(a)](/us/pl/105/34/tX/s1073/a), Aug. 5, 1997, [111 Stat. 948](/us/stat/111/948)]
- § 4980B. Failure to satisfy continuation coverage requirements of group health plans
- § 4980C. Requirements for issuers of qualified long-term care insurance contracts