### Question
How does Miscellaneous Excise Taxes define self-dealing?


### Answer
Under *26 U.S.C. § 4951*, **self-dealing** is defined as:

> any direct or indirect—



(A) sale, exchange, or leasing of real or personal property between a trust described in section 501(c)(21) and a disqualified person

#### Citation:
  - *26 U.S.C. § 4951*
  - Heading: **Subtitle D-Miscellaneous Excise Taxes > CHAPTER 42-PRIVATE FOUNDATIONS; AND CERTAIN OTHER TAX-EXEMPT ORGANIZATIONS > Subchapter B-Black Lung Benefit Trusts**

