Part 55. PART 55—EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES

• SUBPART A [§ 55.4981-1 - § 55.4981-2] - Subpart A—Excise Tax on Real Estate Investment Trusts
• SUBPART B [§ 55.4982-1 - § 55.4982-1] - Subpart B—Excise Tax on Regulated Investment Companies
• SUBPART C [§ 55.6001-1 - § 55.7701-1] - Subpart C—Procedure and Administration