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Regulations last checked for updates: Aug 14, 2026
Title 26 - Internal Revenue last revised: Aug 10, 2026
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Title 26
Chapter I
Part 55
Subpart 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.
authority:
26 U.S.C. 6001
,
6011
,
6071
,
6091
,
and
source:
T.D. 7767, 46 FR 11282, Feb. 6, 1981; 46 FR 15263, Mar. 5, 1981, unless otherwise noted.
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