2014 US Code
Title 26 - Internal Revenue Code (Sections 1 - 9834)
Subtitle D - Miscellaneous Excise Taxes (Sections 4001 - 5000C)
Chapter 44 - Qualified Investment Entities (Sections 4981 - 4982)
Front Matter
Publication Title | United States Code, 2012 Edition, Supplement 2, Title 26 - INTERNAL REVENUE CODE |
Category | Bills and Statutes |
Collection | United States Code |
SuDoc Class Number | Y 1.2/5: |
Contained Within | Title 26 - INTERNAL REVENUE CODE Subtitle D - Miscellaneous Excise Taxes CHAPTER 44 - QUALIFIED INVESTMENT ENTITIES - Front Matter |
Date | 2014 |
Laws In Effect As Of Date | January 5, 2015 |
Positive Law | No |
Disposition | standard |
Statutes at Large References | 90 Stat. 1754 100 Stat. 2297 |
Public and Private Laws | Public Law 94-455, Public Law 99-514 |
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1986—Pub. L. 99–514, title VI, §651(c), Oct. 22, 1986, 100 Stat. 2297, substituted: "QUALIFIED INVESTMENT ENTITIES" for "REAL ESTATE INVESTMENT TRUSTS" as chapter heading, substituted "Excise tax on undistributed income of real estate investment trusts" for "Excise tax based on certain real estate investment trust taxable income not distributed during the taxable year" in item 4981, and added item 4982.
1976—Pub. L. 94–455, title XVI, §1605(a), Oct. 4, 1976, 90 Stat. 1754, added chapter heading and section analysis.
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