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TREAS/IRS RIN: 1545-BN06 Publication ID: Fall 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.

 
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
Timetable:
Action Date FR Cite
NPRM and NPRM by Cross-Reference to Temporary Regulations  06/08/2016  81 FR 36816   
NPRM Comment Period End  08/08/2016 
Final Rule in Part (General Utilities)  01/18/2017  82 FR 5387   
Final Rule in Part (General Utilities) Effective  01/18/2017 
Final Rule and Removal of Temporary Regulations  06/07/2019  84 FR 26559   
Final Rule and Removal of Temporary Regulations Effective  06/07/2019 
Final Action  12/00/2020 
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