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. [Reserved]

[T.D. 7767, 46 FR 11282, Feb. 6, 1981, corrected at 46 FR 15263, Mar. 5, 1981; amended by T.D. 7936, 49 FR 2109, Jan. 18, 1984; T.D. 8180, 53 FR 6147, Mar. 1, 1988. Removed and reserved by T.D. 9849, 84 FR 9231-9239, Mar. 14, 2019.]