CFR›Title 26›Chapter I›Part 55›Subpart B ContainsSection 55.4982-1CorpusDaily eCFRDisplayed edition2026-04-24Last updated2026-04-24 Subpart B—Excise Tax on Regulated Investment Companies Sections 55.4982-1 § 55.4982-1 Imposition of excise tax on undistributed income of regulated investment companies. Previous A Subpart A—Excise Tax on Real Estate Investment Trusts Next C Subpart C—Procedure and Administration