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title 26
Internal Revenue
chapter I-i18
CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)
part 55
PART 55—EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES
subpart B
Subpart B—Excise Tax on Regulated Investment Companies
Subpart B. Subpart B—Excise Tax on Regulated Investment Companies
§ 55.4982-1 - Imposition of excise tax on undistributed income of regulated investment companies.
