47-22-68.1. Restrictions on private foundations--Definition of terms.
Terms as used in §§47-22-68.1 to 47-22-68.9, inclusive, shall have the following meaning:
(1)"Excess business holdings," as defined in section 4943(c) of the Internal Revenue Code;
(2)"Internal Revenue Code," the United States Internal Revenue Code of 1954, as amended;
(3)"Private foundation," as defined in section 509(a) of the Internal Revenue Code;
(4)"Self-dealing," as defined in section 4941(d) of the Internal Revenue Code;
(5)"Taxable expenditure," as defined in section 4945(d) of the Internal Revenue Code.
Source: SL 1972, ch 244, §1.