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]

§ 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]

Last amended: 2026-04-13

Source: official text