# Certain Transfers of Property to Regulated Investment Companies [RICs] and Real Estate Investment Trusts [REITs]
> **IRS** · Final regulations and removal of temporary regulations. · Published 2003-03-18 · Effective 2003-03-18 · 68 FR 12817
## Document
- **Document number:** 03-6221
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 68 FR 12817
- **CFR reference:** 26 CFR 1
- **Publication date:** 2003-03-18
- **Effective date:** 2003-03-18
- **Treasury docket:** TD 9047
## Abstract

This document contains final regulations that apply 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. These regulations affect RICs, REITs, and C corporations and clarify the tax treatment of transfers of C corporation property to a RIC or REIT.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2003/03/18/03-6221/certain-transfers-of-property-to-regulated-investment-companies-rics-and-real-estate-investment)
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