Treasury Regulations · 26 CFR
§ 53.4952-1. Black lung trusts—taxes on taxable expenditures.
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. § 4952
Cite as 26 CFR § 53.4952-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued under
- 26 U.S.C. § 4952
- Length
- 106 words · about 1 min to read
- Cross-references
- cites 4 Code sections and 0 regulations; cited by 0
¶(a) In general. Section 4952 contains provisions that generally correspond to provisions of section 4945 (relating to taxes on taxable expenditures by private foundations) and section 4946 (relating to definitions and special rules). Regulations and rulings under these corresponding provisions apply to section 4952 where appropriate. See section 4952(e)(1) for the definition of correction.
¶(b) Unauthorized investments. The term “taxable expenditure” in section 4952(d) includes an investment that is not authorized under section 501(c)(21)(B)(ii).
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Where it sits in 26 CFR
- Subchapter D Miscellaneous excise taxes
- Part 53 Foundation and similar excise taxes
- Subpart J Black Lung Benefit Trust Excise Taxes
Nearby sections
- § 53.4951-1 Black lung trusts—taxes on self-dealing.
- § 53.4952-1 Black lung trusts—taxes on taxable expenditures.