Certain Transfers of Property to Regulated Investment Companies [RICs] and Real Estate Investment Trusts [REITs]; Correction
other · IRS · Rule · Published 2002-01-29 · Effective 2002-01-02 · 67 FR 4177
Document
Document number
02-2154
Federal Register citation
67 FR 4177
CFR reference
26 CFR 1
Type
Rule
Action
Correction to temporary regulations.
Category
other
Sub-agency
IRS
Publication date
2002-01-29
Effective date
2002-01-02
Treasury docket
TD 8975
Abstract
This document contains corrections to temporary regulations that were published in the Federal Register on Wednesday, January 2, 2002 (67 FR 8) relating to certain transactions or events that result in a Regulated Investment Company [RIC] or a Real Estate Investment Trust [REIT] owning property that has a basis determined by reference to a C corporation's basis in the property under sections 631 and 633.