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
Subpart A--EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS
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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.
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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
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Imposition of excise tax on undistributed income of regulated investment companies.
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Subpart C--PROCEDURE AND ADMINISTRATION
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Notice or regulations requiring records, statements, and special returns.
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General requirement of return, statement, or list.
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Signing of returns and other documents.
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Automatic extension of time for filing a return due under Chapter 44 (temporary).
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Place for filing Chapter 44 tax returns.
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Time and place for paying of tax shown on returns.
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Extension of time for paying tax or deficiency.
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Bonds where time to pay tax or deficiency has been extended.
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