Treasury Regulations, Subchapter D, Part 55 - Index

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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

Sec. 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

Sec. 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 B - Excise Tax on Regulated Investment Companies

Sec. 55.4982-1 Imposition of excise tax on undistributed income of regulated investment companies

Subpart C - Procedure and Administration

Sec. 55.6001-1 Notice or regulations requiring records, statements, and special returns

Sec. 55.6011-1 General requirement of return, statement, or list

Sec. 55.6061-1 Signing of returns and other documents

Sec. 55.6065-1 Verification of returns

Sec. 55.6071-1 Time for filing returns

Sec. 55.6081-1 Extension of time for filing the return

Sec. 55.6091-1 Place for filing Chapter 44 tax returns

Sec. 55.6091-2 Exceptional cases

Sec. 55.6151-1 Time and place for paying of tax shown on returns

Sec. 55.6161-1 Extension of time for paying tax or deficiency

Sec. 55.6165-1 Bonds where time to pay tax or deficiency has been extended