Title 26

PART 55 SUBPART B

Subpart B - Excise Tax on Regulated Investment Companies

• 26 U.S.C. 6001, 6011, 6071, 6091, and 7805.
• T.D. 7767, 46 FR 11282, Feb. 6, 1981; 46 FR 15263, Mar. 5, 1981, unless otherwise noted.

26:19.0.1.1.6.2.1.1

SECTION 55.4982-1

55.4982-1 Imposition of excise tax on undistributed income of regulated investment companies.

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