Treasury Regulations · 26 CFR
§ 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.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 4981
Cite as 26 CFR § 55.4981-2
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- March 1, 1988 by T.D. 8180
- Last amended
- March 14, 2019 by T.D. 9849
- Issued under
- 26 U.S.C. § 4981
- Length
- 79 words · about 1 min to read
- Cross-references
- cites 1 Code section and 0 regulations; cited by 0
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]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Amended by T.D. 9849 (84 FR 9239)
- Issued by T.D. 8180 (53 FR 6148)
Where it sits in 26 CFR
- Subchapter D Miscellaneous excise taxes
- Part 55 Excise tax on real estate investment trusts and regulated investment companies
- Subpart A Excise Tax on Real Estate Investment Trusts