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

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Section 4982 imposes an excise tax on a regulated investment company in the amount of four percent of the excess, if any, of the required distribution for a calendar year over the distributed amount for such calendar year. Section 4982 applies only to calendar years beginning after December 31, 1986.

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