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TREAS/IRS

RIN: 1545-BN06

Publication ID: Spring 2016

Title: ●Certain Transfers of Property to Regulated Investment Companies and Real Estate Investment Trusts
Abstract: These proposed regulations provide guidance concerning the tax treatment of certain transactions in which property of a C corporation becomes the property of a RIC or REIT and affects RICs, REITs, and C corporations and their shareholders.
Agency: Department of the Treasury(TREAS)	Priority: Substantive, Nonsignificant
RIN Status: First time published in the Unified Agenda	Agenda Stage of Rulemaking: Proposed Rule Stage
Major: No	Unfunded Mandates: No
CFR Citation: 26 CFR 1.337(d)-7
Legal Authority: 26 U.S.C. 337(d) 26 U.S.C. 7805

Legal Deadline: None

Timetable:

Action	Date	FR Cite
NPRM	12/00/2016

Additional Information: REG-126452-15 NPRM Austin Diamond-Jones, Drafting Attorney, 202-317-5085 Lisa Fuller, Reviewer Attorney, 202-317-5363 Brett York, Treasury Attorney, 202-1285 CC:CORP
Regulatory Flexibility Analysis Required: No	Government Levels Affected: None
Small Entities Affected: No	Federalism: Undetermined
Included in the Regulatory Plan: No
RIN Data Printed in the FR: No
Agency Contact: Austin Diamond-Jones Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 317-5363 Email: austin.m.diamond-jones@irscounsel.treas.gov