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Code of Federal Regulations (Last Updated: November 8, 2024) |
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Title 26 - Internal Revenue |
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Chapter I - Internal Revenue Service, Department of the Treasury |
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SubChapter D - Miscellaneous Excise Taxes |
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Part 55 - Excise Tax on Real Estate Investment Trusts and Regulated Investment Companies |
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Subpart A - Excise Tax on Real Estate Investment Trusts |
| § 55.4981-1 - [Reserved] |
| § 55.4981-2 - Imposition of excise tax with respect to certain undistributed income of real estate investment trusts; calendar years beginning after December 31, 1986. |