SUBPART A—Excise Tax on Real Estate Investment Trusts (§55.4981-1 to §55.4981-2)
- 55.4981-1—Imposition of excise tax on certain real estate investment trust taxable income not distributed during the taxable year; taxable years ending on or before January 1, 1987.
- 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.