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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) 

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 
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
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
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-5363