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TREAS/IRS | RIN: 1545-BL69 | Publication ID: Fall 2015 |
Title: Deemed Check The Box Election for Real Estate Investment Trusts and Regulated Investment Companies Elections (Final and Temporary) | |
Abstract:
Guidance providing that an entity making a RIC election will also be considered to have made a CTB election to be a corporation, and restricts REIT CTB election after certain entity sales. |
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Agency: Department of the Treasury(TREAS) | Priority: Substantive, Nonsignificant |
RIN Status: Previously published in the Unified Agenda | Agenda Stage of Rulemaking: Final Rule Stage |
Major: Undetermined | Unfunded Mandates: No |
CFR Citation: 26 CFR 301 | |
Legal Authority: 26 U.S.C. 7805 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-132021-11 (Temp) Drafting attorney: Cynthia Morton (202) 317-4630 Reviewing attorney: Bradford Poston (202) 317-5049 Treasury attorney: Michael Novey (202) 622-1339 CC:PSI | |
Regulatory Flexibility Analysis Required: No | Government Levels Affected: None |
Federalism: No | |
Included in the Regulatory Plan: No | |
RIN Data Printed in the FR: No | |
Related RINs: Related to 1545-BK47 | |
Agency Contact: Cynthia D. Morton Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 5011, Washington, DC 20224 Phone:202 317-4630 Fax:855 591-7865 Email: cynthia.d.morton@irscounsel.treas.gov |