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TREAS/IRS | RIN: 1545-BI84 | Publication ID: Fall 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 |
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Timetable:
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Additional Information: REG-139991-08 Drafting attorney: Grid R. Glyer (202) 622-7930 Reviewing attorney: Maury I. Passman (202) 622-7550 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: Grid R. Glyer Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 5032, Washington, DC 20224 Phone:202 317-6847 Fax:855 524-2088 Email: grid.r.glyer@irscounsel.treas.gov |