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TREAS/IRS RIN: 1545-BL69 Publication ID: Fall 2016 
Title: Deemed Check The Box Election for Real Estate Investment Trusts and Regulated Investment Companies Elections (Final and Temporary) 

Guidance providing that an entity making a RIC election will also be considered to have made a 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: Final Rule Stage 
Major: Undetermined  Unfunded Mandates: No 
CFR Citation: 26 CFR 301   
Legal Authority: 26 U.S.C. 7805   
Legal Deadline:  None
Action Date FR Cite
Temporary Regulation  06/00/2017 
Additional Information: REG-132021-11 (Temp) Drafting attorney: Cynthia Morton (202) 317-4630 Reviewing attorney: Bradford 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-BK47 
Agency Contact:
Cynthia D. Morton
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5011,
Washington, DC 20224
Phone:202 317-4630
Fax:855 591-7865