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Treasury Regulations · 26 CFR Part 143

Part 143. Temporary excise tax regulations under the tax reform act of 1969

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 Title 26 on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

  1. § 143.1 [Reserved]
  2. § 143.2 Taxes on self-dealing; scholarship and fellowship grants by private foundations.
  3. § 143.3-143.4 [Reserved]
  4. § 143.5 Taxes on self-dealing; indirect transactions by a private foundation.
  5. § 143.6 Election to shorten the period during which certain excess business holdings of private foundations are treated as permitted holdings.