Daily eCFR

Part 55—Excise Tax on Real Estate Investment Trusts and Regulated Investment Companies

Excise Tax on Real Estate Investment Trusts and Regulated Investment Companies

ContainsSubparts A–C

CorpusDaily eCFR

Displayed edition2026-04-15

Last updated2026-04-15

PART 55—EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES

Authority26 U.S.C. 6001, 6011, 6071, 6091, and 7805. Section 55.6011-1 also issued under 26 U.S.C. 6011(a); Section 55.6060-1 also issued under 26 U.S.C. 6060(a); Section 55.6071-1 also issued under 26 U.S.C. 6071(a); Section 55.6081-1 also issued under 26 U.S.C. 6081(a); Section 55.6091-1 also issued under 26 U.S.C. 6091(a); Section 55.6109-1 also issued under 26 U.S.C. 6109(a); Section 55.6109-2 also issued under 26 U.S.C. 6109(a); Section 55.6151-1 also issued under 26 U.S.C. 6151; Section 55.6695-1 also issued under 26 U.S.C. 6695(b).

SourceT.D. 7767, 46 FR 11282, Feb. 6, 1981; 46 FR 15263, Mar. 5, 1981, unless otherwise noted.