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TREAS/IRS RIN: 1545-BN06 Publication ID: Fall 2016 
Title: Certain Transfers of Property to Regulated Investment Companies (RIC) and Real Estate Investment Trusts (REIT) 

These proposed regulations provide guidance concerning the tax treatment of certain transactions in which property of a C corporation becomes the property of a RIC or REIT and affects RICs, REITs, and C corporations and their shareholders.

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: 26 CFR 1.337(d)-7   
Legal Authority: 26 U.S.C. 337(d)    26 U.S.C. 7805   
Legal Deadline:  None
Action Date FR Cite
Proposed Rule and NPRM by Cross-Reference to Temporary Regulations  06/08/2016  81 FR 36816   
NPRM Comment Period End  08/08/2016 
Final Action  12/00/2016 
Additional Information: REG-126452-15 NPRM Drafting Attorney: Austin Diamond-Jones (202) 317-5085 Reviewer Attorney: Lisa Fuller (202) 317-5363 Treasury Attorney: Brett York (202) 317-1285 CC:CORP
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No  Federalism: Undetermined 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Austin Diamond-Jones
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-5363