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United States Code
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Title 26 — Internal Revenue Code
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Subtitle D — Miscellaneous Excise Taxes
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Chapter 44 — Qualified Investment Entities
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Ch. 43
Qualified Pension, Etc., Plans
Ch. 45
Provisions Relating to Expatriated Entities
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Chapter 44 — Qualified Investment Entities
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§4981
Excise tax on undistributed income of real estate investment trusts
§4982
Excise tax on undistributed income of regulated investment companies
‹
Ch. 43
Qualified Pension, Etc., Plans
Ch. 45
Provisions Relating to Expatriated Entities
›
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