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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. |
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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 |
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 |
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Timetable:
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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 |