Subpart A—Excise Tax on Real Estate Investment Trusts

1. CFR
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3. Title 26
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5. Chapter I
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7. Part 55
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9. Subpart A

Sections

• 55.4981-1
  § 55.4981-1 [Reserved]
• 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.