Title 26

PART 55 SUBPART a

Subpart A - Excise Tax on Real Estate Investment Trusts

• 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.

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

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