U.S. Code of Federal Regulations

Regulations most recently checked for updates: Aug 27, 2025

All TitlesTitle 26Chapter IPart 55Subpart A - Subpart A—Excise Tax on Real Estate Investment Trusts
§ 55.4981-1 - [Reserved]
§ 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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