Information For...

For you and your family
Standard mileage and other information

Forms and Instructions

Individual Tax Return
Request for Taxpayer Identification Number (TIN) and Certification
Single and Joint Filers With No Dependents
Employee's Withholding Allowance Certificate


Request for Transcript of Tax Returns
Employer's Quarterly Federal Tax Return
Installment Agreement Request
Wage and Tax Statement

Popular For Tax Pros

Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
Rules Governing Practice before IRS
Breadcrumb Region

Liability of transferee for foundation excise taxes of transferor private foundation

If a private foundation incurs a liability for any private foundation excise taxes either before a transfer or as a result of a transfer of assets, then the transferee foundation will be consid­ered to have received the assets subject to the tax to the extent that the transferor foundation does not satisfy the liability.


Return to Life Cycle of a Private Foundation