REGULATIONS
Rulings
AD/CVD
Notices
HTSUS
U.S. Code
Regs
More
Ports
About
Updates
Apps
Larger font
Smaller font
SEARCH
Sort by Rank
Titles Ascending
Titles Descending
10 per page
25 Result/page
50 Result/page
Regulations last checked for updates: Jun 14, 2026
Title 26 - Internal Revenue last revised: Jun 04, 2026
All Titles
Title 26
Chapter I
Part 53
Subpart H - Subpart H—Application to Certain Nonexempt Trusts
§ 53.4947-1 - Application of tax.
§ 53.4947-2 - Special rules.
authority:
26 U.S.C. 7805
; 4960, unless otherwise noted
.list_box li,p,.cm-search-info,.cm-search-detail,.abt span,.expand-collapse_top
Get the CustomsMobile app!