Treasury Regulations (26 C.F.R.)
26 CFR § 301.7454-2
Burden of proof in foundation manager, etc. cases.
# (a) Foundation manager.
In any proceeding involving the issue whether a foundation manager as defined in section 4946(b) has “knowingly” participated in an act of self-dealing within the meaning of section 4941, participated in an investment which jeopardizes the carrying out of exempt purposes within the meaning of section 4944, or agreed to the making of a taxable expenditure within the meaning of section 4945 or whether an organization manager (as defined in section 4958(f)(2)) has “knowingly” participated in an excess benefit transaction (as defined in section 4958(c)), the burden of proof in respect of such issue shall be upon the Commissioner.
# (b) Trustee of a black lung benefit trust.
In any proceeding involving the issue whether a trustee of a trust described in section 501(c)(21) has “knowingly” participated in an act of self-dealing within the meaning of section 4951 or agreed to the making of a taxable expenditure within the meaning of section 4952, the burden of proof in respect of such issue shall be upon the Commissioner.
[T.D. 7838, 47 FR 44253, Oct. 7, 1982, as amended by T.D. 8920, 66 FR 2171, Jan. 10, 2001]
Source: view the official text
In this part (40 sections)
- 301.7425-4 · Discharge of liens; redemption by United States.
- 301.7426-1 · Civil actions by persons other than taxpayers.
- 301.7426-2 · Recovery of damages in certain cases.
- 301.7429-1 · Review of jeopardy and termination assessment and jeopardy…
- 301.7429-2 · Review of jeopardy and termination assessment and jeopardy…
- 301.7429-3 · Review of jeopardy and termination assessment and jeopardy…
- 301.7430-0 · Table of contents.
- 301.7430-1 · Exhaustion of administrative remedies.
- 301.7430-2 · Requirements and procedures for recovery of reasonable…
- 301.7430-3 · Administrative proceeding and administrative proceeding…
- 301.7430-4 · Reasonable administrative costs.
- 301.7430-5 · Prevailing party.
- 301.7430-6 · Effective/applicability dates.
- 301.7430-7 · Qualified offers.
- 301.7430-8 · Administrative costs incurred in damage actions for…
- 301.7432-1 · Civil cause of action for failure to release a lien.
- 301.7433-1 · Civil cause of action for certain unauthorized collection…
- 301.7433-2 · Civil cause of action for violation of section 362 or 524…
- 301.7452-1 · Representation of parties.
- 301.7454-1 · Burden of proof in fraud and transferee cases.
- 301.7454-2 · Burden of proof in foundation manager, etc. cases.
- 301.7456-1 · Administration of oaths and procurement of testimony;…
- 301.7457-1 · Witness fees.
- 301.7458-1 · Hearings.
- 301.7461-1 · Publicity of proceedings.
- 301.7476-1 · Declaratory judgments.
- 301.7477-1 · Declaratory judgments relating to the value of certain…
- 301.7481-1 · Date when Tax Court decision becomes final; decision…
- 301.7482-1 · Courts of review; venue.
- 301.7483-1 · Petition for review.
- 301.7484-1 · Change of incumbent in office.
- 301.7502-1 · Timely mailing of documents and payments treated as timely…
- 301.7503-1 · Time for performance of acts where last day falls on…
- 301.7505-1 · Sale of personal property acquired by the United States.
- 301.7506-1 · Administration of real estate acquired by the United…
- 301.7507-1 · Banks and trust companies covered.
- 301.7507-2 · Scope of section generally.
- 301.7507-3 · Segregated or transferred assets.
- 301.7507-4 · Unsegregated assets.
- 301.7507-5 · Earnings.