Treasury Regulations · 26 CFR
§ 1.507-8. Liability in case of transfers.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 507
Cite as 26 CFR § 1.507-8
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- December 21, 1972 by T.D. 7233
- Issued under
- 26 U.S.C. § 507
- Length
- 160 words · about 1 min to read
- Cross-references
- cites 1 Code section and 1 regulation; cited by 0
For purposes of determining liability for the tax imposed under section 507(c) in the case of assets transferred by the private foundation, such tax shall be deemed to have been imposed on the first day on which action is taken by the organization which culminates in its ceasing to be a private foundation. If an organization's private foundation status is terminated under section 507(a)(2), the first day on which action is taken which culminates in its ceasing to be a private foundation (within the meaning of section 507(f)) shall be the date described in § 1.507-7(b)(2). If an organization terminates its private foundation status under section 507(a)(1), the first day on which action is taken which culminates in its ceasing to be a private foundation (within the meaning of section 507(f)) shall be the date described in § 1.507-7(b)(1).
[T.D. 7233, 37 FR 28161, Dec. 21, 1972]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Regulations it cites
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Issued by T.D. 7233 (37 FR 28161)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Private Foundations
Nearby sections
- § 1.507-4 Imposition of tax.
- § 1.507-5 Aggregate tax benefit; in general.
- § 1.507-6 Substantial contributor defined.
- § 1.507-7 Value of assets.
- § 1.507-8 Liability in case of transfers.
- § 1.507-9 Abatement of taxes.
- § 1.508-1 Notices.
- § 1.508-2 Disallowance of certain charitable, etc., deductions.
- § 1.508-3 Governing instruments.