View Rule
View EO 12866 Meetings | Printer-Friendly Version Download RIN Data in XML |
TREAS/IRS | RIN: 1545-BK47 | Publication ID: Fall 2016 |
Title: Deemed Check the Box Election for Real Estate Investment Trusts and Regulated Investment Companies Elections | |
Abstract:
This Guidance would provide that an entity making a RIC election will also be considered to make a check the box (CTB) election to be a corporation and restricts REIT CTB election after certain entity sales. |
|
Agency: Department of the Treasury(TREAS) | Priority: Substantive, Nonsignificant |
RIN Status: Previously published in the Unified Agenda | Agenda Stage of Rulemaking: Proposed Rule Stage |
Major: No | Unfunded Mandates: Undetermined |
CFR Citation: 26 CFR 1 | |
Legal Authority: 26 U.S.C. 7805 |
Legal Deadline:
None |
||||||
Timetable:
|
Additional Information: REG-132021-11 Drafting attorney: Cynthia D. Morton (202) 317-4630 Reviewing attorney: Bradford R. 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-BL69 | |
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 |