26 CFR Part 55 - 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.