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TREAS/IRS RIN: 1545-BM05 Publication ID: Fall 2016 
Title: Definition of Real Estate Investment Trust Real Property 

The rule will define real property for purposes of section 856.

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: No  Unfunded Mandates: No 
CFR Citation: Not Yet Determined     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: 26 U.S.C. 7805   
Legal Deadline:  None
Action Date FR Cite
NPRM  05/16/2014  79 FR 27508   
NPRM Comment Period End  08/12/2014 
Final Action  11/00/2016 
Additional Information: REG-150760-13 (action) Drafting attorney: Julanne Allen (202) 317-6945 Reviewing attorney: Andrea Hoffenson (202) 317-7053 Treasury attorney: Michael Novey (202) 622-1339 CC: FIP
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:
Julanne Allen
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-6945
Fax:855 574-9025