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Regulations last checked for updates: Nov 24, 2024
Title 26 - Internal Revenue last revised: Nov 20, 2024
All Titles
Title 26
Chapter I
Part 55
Subpart B - Subpart B—Excise Tax on Regulated Investment Companies
§ 55.4982-1 - Imposition of excise tax on undistributed income of regulated investment companies.
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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