§ 143.2 Taxes on self-dealing; scholarship and fellowship grants by private foundations
§ 143.5 Taxes on self-dealing; indirect transactions by a private foundation
§ 143.6 Election to shorten the period during which certain excess business holdings of private foundations are treated as permitted holdings
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Terms Used In 26 CFR Part 143 - Temporary Excise Tax Regulations Under the Tax Reform Act of 1969

  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Donor: The person who makes a gift.
  • Grantor: The person who establishes a trust and places property into it.
  • stock: includes shares in an association, joint-stock company, or insurance company. See 26 CFR 36.3121(l)(8)-1
  • Veto: The procedure established under the Constitution by which the President/Governor refuses to approve a bill or joint resolution and thus prevents its enactment into law. A regular veto occurs when the President/Governor returns the legislation to the house in which it originated. The President/Governor usually returns a vetoed bill with a message indicating his reasons for rejecting the measure. In Congress, the veto can be overridden only by a two-thirds vote in both the Senate and the House.