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SOUTH DAKOTA STATUTES AND CODES
Section 47-22-68.3 - Self-dealing by foundation prohibited.
47-22-68.3. Self-dealing by foundation prohibited. The corporation described in § 47-22-68.2 shall not engage in any act of self-dealing which would give rise to any liability for the tax imposed by section 4941(a) of the Internal Revenue Code.
Source: SL 1972, ch 244, § 2 (2).
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