<section id="crnk-0000001"><p>[T.D. 8165, 52 FR 46750, Dec. 10, 1987; corrected at 53 FR 18975, May 26, 1988. Removed by <a href="/lr/resolve/td-9849/2976y" id="crnk-0000029" title="T.D. 9849">T.D. 9849</a>, 84 FR 9231-9239, Mar. 14, 2019.]</p> </section>

<p>Sec. 54.4981A-1T Tax on excess distributions and excess accumulations. [Removed]</p>

Sec. 54.4981A-1T Tax on excess distributions and excess accumulations. [Removed]

26 -- Internal Revenue

<div align="center"> <p><b>IRC </b><a href="/lr/resolve//cpjw"><b>section 4981</b></a></p> </div>