Treasury Regulations (26 C.F.R.)
26 CFR § 53.4958-5
Transaction in which the amount of the economic benefit is determined in whole or in part by the revenues of one or more activities of the organization. [Reserved]
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In this part (40 sections)
- 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…
- 53.4961-2 · Court proceedings to determine liability for second tier…
- 53.4963-1 · Definitions.
- 53.4965-1 · Overview.
- 53.4965-2 · Covered tax-exempt entities.
- 53.4965-3 · Prohibited tax shelter transactions.
- 53.4965-4 · Definition of tax-exempt party to a prohibited tax shelter…
- 53.4965-5 · Entity managers and related definitions.