U.S. Code > Title 26 > Subtitle D > Chapter 44 – Qualified Investment Entities
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Other versions
| § 4981 | Excise tax on undistributed income of real estate investment trusts |
| § 4982 | Excise tax on undistributed income of regulated investment companies |
Terms Used In U.S. Code > Title 26 > Subtitle D > Chapter 44 - Qualified Investment Entities
- Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
- foreign: when applied to a corporation or partnership means a corporation or partnership which is not domestic. See 26 USC 7701
- Secretary: means the Secretary of the Treasury or his delegate. See 26 USC 7701
- shareholder: includes a member in an association, joint-stock company, or insurance company. See 26 USC 7701
- taxable year: means the calendar year, or the fiscal year ending during such calendar year, upon the basis of which the taxable income is computed under subtitle A. See 26 USC 7701
- transaction: includes a series of transactions. See 26 USC 7701