View Rule

View EO 12866 Meetings

Printer-Friendly Version Download RIN Data in XML

TREAS/IRS

RIN: 1545-BN39

Publication ID: Fall 2016

Title: ●Certain Transfers of Property to Regulated Investment Companies (RIC) and Real Estate Investment Trusts (REIT) (Temporary)
Abstract: These temporary regulations provide guidance concerning the tax treatment of certain transactions in which property of a C corporation becomes the property of a REIT and affects REIT 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: Final Rule Stage
Major: No	Unfunded Mandates: No
CFR Citation: 26 CFR 1.337(d)-7 26 CFR 1.337(d)-7T
Legal Authority: 26 U.S.C. 337(d) 26 U.S.C. 7805

Legal Deadline: None

Timetable:

Action	Date	FR Cite
Interim Final Rule	12/00/2016

Additional Information: REG-126452-15 (Temp) Drafting attorney: Austin Diamond-Jones (202) 317-5085 Reviewer attorney: Lisa Fuller (202) 317-5066 Treasury attorney: Brett York (202) 622-1285 CC:Corp
Regulatory Flexibility Analysis Required: No	Government Levels Affected: None
Small Entities Affected: No	Federalism: No
Included in the Regulatory Plan: No
RIN Data Printed in the FR: No
Related RINs: Related to 1545-BN06
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