Treasury Regulations (26 C.F.R.)
26 CFR § 53.4952-1
Black lung trusts—taxes on taxable expenditures.
# (a) In general.
Section 4952 contains provisions that generally correspond to provisions of section 4945 (relating to taxes on taxable expenditures by private foundations) and section 4946 (relating to definitions and special rules). Regulations and rulings under these corresponding provisions apply to section 4952 where appropriate. See section 4952(e)(1) for the definition of correction.
# (b) Unauthorized investments.
The term “taxable expenditure” in section 4952(d) includes an investment that is not authorized under section 501(c)(21)(B)(ii).
# (c) Effective date.
Section 4952 applies with respect to expenditures made after December 31, 1977, in and for trust taxable years beginning after December 31, 1977.
Source: view the official text
In this part (40 sections)
- 53.4943-9 · Business holdings; certain periods.
- 53.4943-10 · Business enterprise; definition.
- 53.4943-11 · Effective/applicability date.
- 53.4944-1 · Initial taxes.
- 53.4944-2 · Additional taxes.
- 53.4944-3 · Exception for program-related investments.
- 53.4944-4 · Special rules.
- 53.4944-5 · Definitions.
- 53.4944-6 · Special rules for investments made prior to January 1, 1970.
- 53.4945-1 · Taxes on taxable expenditures.
- 53.4945-2 · Propaganda influencing legislation.
- 53.4945-3 · Influencing elections and carrying on voter registration…
- 53.4945-4 · Grants to individuals.
- 53.4945-5 · Grants to organizations.
- 53.4945-6 · Expenditures for noncharitable purposes.
- 53.4946-1 · Definitions and special rules.
- 53.4947-1 · Application of tax.
- 53.4947-2 · Special rules.
- 53.4948-1 · Application of taxes and denial of exemption with respect…
- 53.4951-1 · Black lung trusts—taxes on self-dealing.
- 53.4952-1 · Black lung trusts—taxes on taxable expenditures.
- 53.4955-1 · Tax on political expenditures.
- 53.4958-0 · Table of contents.
- 53.4958-1 · Taxes on excess benefit transactions.
- 53.4958-2 · Definition of applicable tax-exempt organization.
- 53.4958-3 · Definition of disqualified person.
- 53.4958-4 · Excess benefit transaction.
- 53.4958-5 · Transaction in which the amount of the economic benefit is…
- 53.4958-6 · Rebuttable presumption that a transaction is not an excess…
- 53.4958-7 · Correction.
- 53.4958-8 · Special rules.
- 53.4959-1 · Taxes on failures by hospital organizations to meet section…
- 53.4960-0 · Table of contents.
- 53.4960-1 · Scope and definitions.
- 53.4960-2 · Determination of remuneration paid for a taxable year.
- 53.4960-3 · Determination of whether there is a parachute payment.
- 53.4960-4 · Liability for tax on excess remuneration and excess…
- 53.4960-5 · [Reserved]
- 53.4960-6 · Applicability date.
- 53.4961-1 · Abatement of second tier taxes for correction within…