U.S. Code / Title 26 — Internal Revenue Code / Subtitle D—Miscellaneous Excise Taxes / Chapter 42—Private Foundations; and Certain Other…Title 26SubchapterSubchapter B—Black Lung Benefit TrustsContents§ 4951. Taxes on self-dealing§ 4952. Taxes on taxable expenditures§ 4953. Tax on excess contributions to black lung benefit trusts