26 CFR Part 55 - EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES
Authority:
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.