# Certain Transfers of Property to Regulated Investment Companies [RICs] and Real Estate Investment Trusts [REITs]; Correction
> **IRS** · Correction to temporary regulations. · Published 2002-01-29 · Effective 2002-01-02 · 67 FR 4177
## Document
- **Document number:** 02-2154
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 67 FR 4177
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2002/01/29/02-2154/certain-transfers-of-property-to-regulated-investment-companies-rics-and-real-estate-investment)
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