§ 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.
83 words·~1 min read·
/us/cfr/t26/s§ 55.4981-2·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Section 4981, as amended by the Tax Reform Act of 1986, imposes an excise tax on a real estate investment trust 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 4981, as so amended, applies only to calendar years that begin after December 31, 1986. [T.D. 8180, 53 FR 6148, Mar. 1, 1988, as amended by T.D. 9849, 84 FR 9239, Mar. 14, 2019]
Connections2 off-index
2 references not yet in our index
- T.D. 8180
- T.D. 9849
Citation graph
cites case law
§ 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.
Treas. Dec.T.D. 8180
Treas. Dec.T.D. 9849
Cites 2Cited by 0 across 0 sources