Title 26

PART 55

Part 55 - Excise Tax On Real Estate Investment Trusts And Regulated Investment Companies

PART 55 - EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Authority:26 U.S.C. 6001, 6011, 6071, 6091, and 7805.

Section 55.6011-1 also issued under 26 U.S.C. 6011(a);

Section 55.6060-1 also issued under 26 U.S.C. 6060(a);

Section 55.6071-1 also issued under 26 U.S.C. 6071(a);

Section 55.6081-1 also issued under 26 U.S.C. 6081(a);

Section 55.6091-1 also issued under 26 U.S.C. 6091(a);

Section 55.6109-1 also issued under 26 U.S.C. 6109(a);

Section 55.6109-2 also issued under 26 U.S.C. 6109(a);

Section 55.6151-1 also issued under 26 U.S.C. 6151;

Section 55.6695-1 also issued under 26 U.S.C. 6695(b).

Source:T.D. 7767, 46 FR 11282, Feb. 6, 1981; 46 FR 15263, Mar. 5, 1981, unless otherwise noted.

26:19.0.1.1.6.1SUBPART A
Subpart A - Excise Tax on Real Estate Investment Trusts
26:19.0.1.1.6.1.1.1SECTION 55.4981-1
   55.4981-1 [Reserved]
26:19.0.1.1.6.1.1.2SECTION 55.4981-2
   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.
26:19.0.1.1.6.2SUBPART B
Subpart B - Excise Tax on Regulated Investment Companies
26:19.0.1.1.6.2.1.1SECTION 55.4982-1
   55.4982-1 Imposition of excise tax on undistributed income of regulated investment companies.
26:19.0.1.1.6.3SUBPART C
Subpart C - Procedure and Administration
26:19.0.1.1.6.3.1.1SECTION 55.6001-1
   55.6001-1 Notice or regulations requiring records, statements, and special returns.
26:19.0.1.1.6.3.1.2SECTION 55.6011-1
   55.6011-1 General requirement of return, statement, or list.
26:19.0.1.1.6.3.1.3SECTION 55.6060-1
   55.6060-1 Reporting requirements for tax return preparers.
26:19.0.1.1.6.3.1.4SECTION 55.6061-1
   55.6061-1 Signing of returns and other documents.
26:19.0.1.1.6.3.1.5SECTION 55.6065-1
   55.6065-1 Verification of returns.
26:19.0.1.1.6.3.1.6SECTION 55.6071-1
   55.6071-1 Time for filing returns.
26:19.0.1.1.6.3.1.7SECTION 55.6081-1
   55.6081-1 Automatic extension of time for filing a return due under Chapter 44.
26:19.0.1.1.6.3.1.8SECTION 55.6091-1
   55.6091-1 Place for filing Chapter 44 tax returns.
26:19.0.1.1.6.3.1.9SECTION 55.6091-2
   55.6091-2 Exceptional cases.
26:19.0.1.1.6.3.1.10SECTION 55.6107-1
   55.6107-1 Tax return preparer must furnish copy of return or claim for refund to taxpayer and must retain a copy or record.
26:19.0.1.1.6.3.1.11SECTION 55.6109-1
   55.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund.
26:19.0.1.1.6.3.1.12SECTION 55.6151-1
   55.6151-1 Time and place for paying of tax shown on returns.
26:19.0.1.1.6.3.1.13SECTION 55.6161-1
   55.6161-1 Extension of time for paying tax or deficiency.
26:19.0.1.1.6.3.1.14SECTION 55.6165-1
   55.6165-1 Bonds where time to pay tax or deficiency has been extended.
26:19.0.1.1.6.3.1.15SECTION 55.6694-1
   55.6694-1 Section 6694 penalties applicable to tax return preparer.
26:19.0.1.1.6.3.1.16SECTION 55.6694-2
   55.6694-2 Penalties for understatement due to an unreasonable position.
26:19.0.1.1.6.3.1.17SECTION 55.6694-3
   55.6694-3 Penalty for understatement due to willful, reckless, or intentional conduct.
26:19.0.1.1.6.3.1.18SECTION 55.6694-4
   55.6694-4 Extension of period of collection when tax return preparer pays 15 percent of a penalty for understatement of taxpayer's liability and certain other procedural matters.
26:19.0.1.1.6.3.1.19SECTION 55.6695-1
   55.6695-1 Other assessable penalties with respect to the preparation of tax returns or claims for refund for other persons.
26:19.0.1.1.6.3.1.20SECTION 55.6696-1
   55.6696-1 Claims for credit or refund by tax return preparers.
26:19.0.1.1.6.3.1.21SECTION 55.7701-1
   55.7701-1 Tax return preparer.