26 C.F.R. PART 55--EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES


TITLE 26--Internal Revenue

CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY

SUBCHAPTER D--MISCELLANEOUS EXCISE TAXES

PART 55--EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES

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Subpart A--EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS

�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.
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Subpart B--EXCISE TAX ON REGULATED INVESTMENT COMPANIES

�55.4982-1
Imposition of excise tax on undistributed income of regulated investment companies.
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Subpart C--PROCEDURE AND ADMINISTRATION

�55.6001-1
Notice or regulations requiring records, statements, and special returns.
�55.6011-1
General requirement of return, statement, or list.
�55.6061-1
Signing of returns and other documents.
�55.6065-1
Verification of returns.
�55.6071-1
Time for filing returns.
�55.6081-1t
Automatic extension of time for filing a return due under Chapter 44 (temporary).
�55.6091-1
Place for filing Chapter 44 tax returns.
�55.6091-2
Exceptional cases.
�55.6151-1
Time and place for paying of tax shown on returns.
�55.6161-1
Extension of time for paying tax or deficiency.
�55.6165-1
Bonds where time to pay tax or deficiency has been extended.
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