Current Internal Revenue Code (Standard Federal version), SEC. 2522. CHARITABLE AND SIMILAR GIFTS. 2522(a) CITIZENS OR RESIDENTS.— In computing taxable gifts for the calendar ye

Current Internal Revenue Code (Standard Federal version), SEC. 4943. TAXES ON EXCESS BUSINESS HOLDINGS. 4943(a) INITIAL TAX.- 4943(a)(1) IMPOSITION.— There is hereby imposed on

Current Internal Revenue Code (Standard Federal version), SEC. 2055. TRANSFERS FOR PUBLIC, CHARITABLE, AND RELIGIOUS USES. 2055(a) IN GENERAL.— For purposes of the tax imposed b

Current Internal Revenue Code (Standard Federal version), SEC. 4958. TAXES ON EXCESS BENEFIT TRANSACTIONS. 4958(a) INITIAL TAXES.- 4958(a)(1) ON THE DISQUALIFIED PERSON.— There

Current Internal Revenue Code (Standard Federal version), SEC. 508. SPECIAL RULES WITH RESPECT TO SECTION 501(c)(3) ORGANIZATIONS. 508(a) NEW ORGANIZATIONS MUST NOTIFY SECRETAR

Current Internal Revenue Code (Standard Federal version), SEC. 4967. TAXES ON PROHIBITED BENEFITS. 4967(a) IMPOSITION OF TAXES.- 4967(a)(1) ON THE DONOR, DONOR ADVISOR, OR RELAT

Current Internal Revenue Code (Standard Federal version), SEC. 4966. TAXES ON TAXABLE DISTRIBUTIONS. 4966(a) IMPOSITION OF TAXES.- 4966(a)(1) ON THE SPONSORING ORGANIZATION.— Th

Current Internal Revenue Code (Standard Federal version), PENSION PROTECTION ACT OF 2006 Act of August 17, 2006, M. 109-280, 120 Stat 780 (H.R. 4) Be it enacted"' ACT SEC. 1.