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.
{'United States Code': [{'Title': '26', 'Section': '6001', 'headtext': ' Notice or regulations requiring records, statements, and special returns', 'cleanpath': '/uscode/text/26/6001'}, {'Title': '26', 'Section': '6011', 'headtext': ' General requirement of return, statement, or list', 'cleanpath': '/uscode/text/26/6011'}, {'Title': '26', 'Section': '6060', 'headtext': ' Information returns of tax return preparers', 'cleanpath': '/uscode/text/26/6060'}, {'Title': '26', 'Section': '6071', 'headtext': ' Time for filing returns and other documents', 'cleanpath': '/uscode/text/26/6071'}, {'Title': '26', 'Section': '6091', 'headtext': ' Place for filing returns or other documents', 'cleanpath': '/uscode/text/26/6091'}, {'Title': '26', 'Section': '6109', 'headtext': ' Identifying numbers', 'cleanpath': '/uscode/text/26/6109'}, {'Title': '26', 'Section': '6695', 'headtext': ' Other assessable penalties with respect to the preparation of tax returns for other persons', 'cleanpath': '/uscode/text/26/6695'}, {'Title': '26', 'Section': '7805', 'headtext': ' Rules and regulations', 'cleanpath': '/uscode/text/26/7805'}], 'Statutes at Large': [], 'Public Laws': [], 'Presidential Documents': []}