26 CFR Part 55 - EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES
- SUBPART A — Excise Tax on Real Estate Investment Trusts (§§ 55.4981-1 - 55.4981-2)
- SUBPART B — Excise Tax on Regulated Investment Companies (§§ 55.4982-1 - 55.4982-1)
- SUBPART C — Procedure and Administration (§§ 55.6001-1 - 55.7701-1)
Authority:
Section 55.4981-1 also issued under sec. 860(e), 92 Stat. 2849 (26 U.S.C. 860(e); sec. 860(g), 92 Stat. 2850 (26 U.S.C. 860(g)); and sec 7805. 68A Stat. 917 (26 U.S.C. 7805) of the Internal Revenue Code of 1954), 26 U.S.C. 7805;
Section 55.6011-1 also issued under 26 U.S.C. 6011(a);
Section 55.6060-1 also issued under 26 U.S.C. 6060(a);
Section 55.6071-1 also issued under 26 U.S.C. 6071(a);
Section 55.6081-1 also issued under 26 U.S.C. 6081(a);
Section 55.6091-1 also issued under 26 U.S.C. 6091(a);
Section 55.6109-1 also issued under 26 U.S.C. 6109(a);
Section 55.6109-2 also issued under 26 U.S.C. 6109(a);
Section 55.6151-1 also issued under 26 U.S.C. 6151;
Section 55.6695-1 also issued under 26 U.S.C. 6695(b).
Source:
T.D. 7767, 46 FR 11282, Feb. 6, 1981; 46 FR 15263, Mar. 5, 1981, unless otherwise noted.
Title 26 published on 2013-04-01
no entries appear in the Federal Register after this date.