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TREAS/IRS RIN: 1545-BI84 Publication ID: Spring 2011 
Title: Tax on Property Owned by a C Corporation That Becomes Property of a Regulated Investment Company (RIC) or Real Estate Investment Trust (REIT) 
Abstract: The guidance addresses the application of the rules to exchanged basis transactions and to tax-exempt C Corporations, which are partners in partnerships that engage in conversion transactions. 
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 USC 337(d)    26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2011    
Additional Information: REG-139991-08 Drafting attorney: Maury I. Passman (202) 622-7550 Reviewing attorney: Debra L. Carlisle (202) 622-0937 CC: CORP
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Maury I. Passman
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue, NW., Room 5422,
Washington, DC 20224
Phone:202 622-7750
Fax:202 622-4111
Email: maury.i.passman@irscounsel.treas.gov