CFR > Title 26 > Chapter I > Subchapter D > Part 55 > Subpart A CFR > Title 26 > Chapter I > Subchapter D > Part 55 > Subpart A – Excise Tax On Real Estate Investment Trusts Current as of: 2024 | Check for updates | Other versions § 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 Ask a question, get an answer ASAP!