Abatement of First and Second Tier Taxes in Certain Cases

  1. Law
  2. USC 26
  3. Internal Revenue Code
  4. Miscellaneous Excise Taxes
  5. PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS
  6. Abatement of First and Second Tier Taxes in Certain Cases

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Section
4961

Abatement of second tier taxes where there is correction

Section
4962

Abatement of first tier taxes in certain cases

Section
4963

Definitions