REGULATIONS
Rulings
AD/CVD
Notices
HTSUS
U.S. Code
Regs
More
Ports
About
Updates
Apps
Larger font
Smaller font
CustomsMobile Pro
beta now open!
Apply for a FREE beta account. Spaces are limited so apply today.
SIGNUP FOR BETA
SEARCH
Sort by Rank
Titles Ascending
Titles Descending
10 per page
25 Result/page
50 Result/page
Regulations last checked for updates: Oct 17, 2024
Title 26 - Internal Revenue last revised: Oct 10, 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.
.list_box li,p,.cm-search-info,.cm-search-detail,.abt span,.expand-collapse_top
Get the CustomsMobile app!