PART 55—EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES
- SUBPART A—Excise Tax on Real Estate Investment Trusts (§55.4981-1 to §55.4981-2)
- SUBPART B—Excise Tax on Regulated Investment Companies (§55.4982-1 to §55.4982-1)
- SUBPART C—Procedure and Administration (§55.6001-1 to §55.7701-1)