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Regulations last checked for updates: May 16, 2025
Title 26 - Internal Revenue last revised: Feb 28, 2025
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Title 26
Chapter I
Part 55 - PART 55—EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES
Subpart A [§ 55.4981-1 - § 55.4981-2] - Subpart A—Excise Tax on Real Estate Investment Trusts
Subpart B [§ 55.4982-1 - § 55.4982-1] - Subpart B—Excise Tax on Regulated Investment Companies
Subpart C [§ 55.6001-1 - § 55.7701-1] - Subpart C—Procedure and Administration
authority:
26 U.S.C. 6001
,
6011
,
6071
,
6091
,
and
source:
T.D. 7767, 46 FR 11282, Feb. 6, 1981; 46 FR 15263, Mar. 5, 1981, unless otherwise noted.
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