Title 26

PART 55 SUBPART A

Subpart A - Excise Tax on Real Estate Investment Trusts

26:19.0.1.1.6.1.1.1SECTION 55.4981-1
   55.4981-1 [Reserved]
26:19.0.1.1.6.1.1.2SECTION 55.4981-2
   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.