{"data":{"id":"us/26-cfr-55.4981-1","jurisdiction":"us","citation":"26 CFR 55.4981-1","heading":"-1 [Reserved]","body":"","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","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"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"e3b0c44298fc1c149afbf4c8996fb92427ae41e4649b934ca495991b7852b855","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-54.9833-1","next":"us/26-cfr-55.4981-2"},"notice":"GroundRules: Original legal text. Not legal advice."}