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TREAS/IRS RIN: 1545-BN39 Publication ID: Fall 2016 
Title: ●Certain Transfers of Property to Regulated Investment Companies (RIC) and Real Estate Investment Trusts (REIT) (Temporary) 
Abstract:

These temporary regulations provide guidance concerning the tax treatment of certain transactions in which property of a C corporation becomes the property of a REIT and affects REIT and C corporations and their shareholders.

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: First time published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
EO 13771 Designation: uncollected 
CFR Citation: 26 CFR 1.337(d)-7    26 CFR 1.337(d)-7T   
Legal Authority: 26 U.S.C. 337(d)    26 U.S.C. 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
Interim Final Rule  12/00/2016 
Additional Information: REG-126452-15 (Temp) Drafting attorney: Austin Diamond-Jones (202) 317-5085 Reviewer attorney: Lisa Fuller (202) 317-5066 Treasury attorney: Brett York (202) 622-1285 CC:Corp
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Related RINs: Related to 1545-BN06 
Agency Contact:
Austin Diamond-Jones
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-5363
Email: austin.m.diamond-jones@irscounsel.treas.gov