U.S. Code / Title 26 — Internal Revenue Code / Subtitle D—Miscellaneous Excise Taxes / Chapter 42—Private Foundations; and Certain Other…Title 26SubchapterSubchapter E—Abatement of First and Second Tier Taxes in Certain CasesContents§ 4961. Abatement of second tier taxes where there is correction§ 4962. Abatement of first tier taxes in certain cases§ 4963. Definitions