United States Code

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Subchapter G—Donor Advised Funds

Sec.

4966.

Taxes on taxable distributions.

4967.

Taxes on prohibited benefits.

Editorial Notes

Codification

Pub. L. 109–280, title XII, §1231(a), Aug. 17, 2006, 120 Stat. 1094, which directed the addition of subchapter G at the end of chapter 42, without specifying the act to be amended, was executed by adding subchapter G at the end of chapter 42 of this title, which consists of the Internal Revenue Code of 1986, to reflect the probable intent of Congress.