Irs section 4942 July 8, 2019 16 32 64 128 Irs section 4942 private family foundation Irs section 4942 explained Irs section 4942 j )( 3 Irs section 4942(j)(5) Irs code section 4942 Irs tax code section 4942 Irs form ss-4 4942 of the internal revenue code 3949 a form