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U.S. Code of Federal Regulations
Regulations most recently checked for updates: Aug 27, 2025
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Title 26
Chapter I
Part 55 - PART 55—EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES
Subpart A [§ 55.4981-1 - § 55.4981-2] - Subpart A—Excise Tax on Real Estate Investment Trusts
Subpart B [§ 55.4982-1 - § 55.4982-1] - Subpart B—Excise Tax on Regulated Investment Companies
Subpart C [§ 55.6001-1 - § 55.7701-1] - Subpart C—Procedure and Administration
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