PART II

Standards for Private Foundations

Chapter 12Private Foundations—General Concepts

Chapter 13Excise Tax Based on Investment Income: IRC § 4940

Chapter 14Self-Dealing: IRC § 4941

Chapter 15Minimum Distribution Requirements: IRC § 4942

Chapter 16Excess Business Holdings and Jeopardizing Investments: IRC §§ 4943 and 4944

Chapter 17Taxable Expenditures: IRC § 4945

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