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 year, there shall be

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 the excess busines

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 by section 2001, th

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 is hereby imposed

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 SECRETARY THAT THEY ARE AP

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 RELATED PERSON.— There

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.— There is hereby impo

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. SHORT TITLE, ETC.