{"data":{"id":"us/26-cfr-55.4982-1","jurisdiction":"us","citation":"26 CFR 55.4982-1","heading":"-1 Imposition of excise tax on undistributed income of regulated investment companies.","body":"Section 4982 imposes an excise tax on a regulated investment company 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 4982 applies only to calendar years beginning after December 31, 1986.","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 B—Excise Tax on Regulated Investment Companies"],"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":"fdc0a7ba5648be7c62f0a9163fa9d8b94ac078aacf3e7522d4f1de4941624b23","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-55.4981-2","next":"us/26-cfr-55.6001-1"},"notice":"GroundRules: Original legal text. Not legal advice."}