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Electronic Code of Federal Regulations (e-CFR)
Title 26—Internal Revenue
CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
SUBCHAPTER D—MISCELLANEOUS EXCISE TAXES
PART 55—EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES
Subpart B—Excise Tax on Regulated Investment Companies
26 CFR Subpart B - Subpart B—Excise Tax on Regulated Investment Companies
CFR
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§ 55.4982-1 Imposition of excise tax on undistributed income of regulated investment companies.
