26 CFR Part 55, Subpart A - Excise Tax on Real Estate Investment Trusts
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- § 55.4981-1 — Imposition of excise tax on certain real estate investment trust taxable income not distributed during the taxable year; taxable years ending on or before January 1, 1987.
- § 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.
Title 26 published on 2014-04-01
no entries appear in the Federal Register after this date.