1. LawStack
  2. Title 26 - Internal Revenue
  3. Subchapter D - MISCELLANEOUS EXCISE TAXES
  4. Part 55 - EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES
  5. Subpart A - Excise Tax on Real Estate Investment Trusts
  6. 26 CFR § 55.4981-1
26 CFR § 55.4981-1
[Reserved]
June 25, 2020
CFR
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§ 55.4981-2 Imposition of excise tax with respect to certain undistributed income of real estate investment trusts; calendar years beginning after December 31, 1986

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