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Title 26 - Internal Revenue
Subchapter D - MISCELLANEOUS EXCISE TAXES
Part 55 - EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES
26 CFR Subpart B
26 CFR Subpart B
Excise Tax on Regulated Investment Companies
June 25, 2020
§
55.4982-1
Imposition of excise tax on undistributed income of regulated investment companies
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