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TREAS/IRS | RIN: 1545-BN06 | Publication ID: Spring 2019 |
Title: Certain Transfers of Property to Regulated Investment Companies (RIC) and Real Estate Investment Trusts (REIT) | |
Abstract:
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. |
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Agency: Department of the Treasury(TREAS) | Priority: Substantive, Nonsignificant |
RIN Status: Previously published in the Unified Agenda | Agenda Stage of Rulemaking: Long-Term Actions |
Major: No | Unfunded Mandates: No |
EO 13771 Designation: Other | |
CFR Citation: 26 CFR 1.337(d)-7 | |
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 (NPRM) Drafter attorney: Austin Diamond-Jones (202) 317-5363 Reviewer attorney: Lisa Fuller (202) 317-7700 Treasury attorney: Colin Campbell (202) 622-2297 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 | |
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 |