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US law
Federal (United States)
Regulations
Title 26 CFR — Internal Revenue
Chapter I — INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
Part 55 — EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES
Subpart A — Excise Tax on Real Estate Investment Trusts
Federal (United States) · Regulations
Subpart A — Excise Tax on Real Estate Investment Trusts
1 section
1 section
26 C.F.R. § 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.
Subpart A — Excise Tax on Real Estate Investment Trusts | Federal (United States) Regulations | Justis AI