US Code

Public Law 119-100 (06/26/2026)

Chapter 44 Qualified Investment Entities

Browse 0 units and 2 sections in Chapter 44 Qualified Investment Entities of Title 26.

Sections in Chapter 44

§ 4981 Excise tax on undistributed income of real estate investment trusts § 4982 Excise tax on undistributed income of regulated investment companies