Certain Transfers of Property to Regulated Investment Companies [RICs] and Real Estate Investment Trusts [REITs]

tax-irs · IRS · Rule · Published 2013-08-02 · Effective 2013-08-02 · 78 FR 46805

Document

Document number: 2013-18695
Federal Register citation: 78 FR 46805
CFR reference: 26 CFR 1
Type: Rule
Action: Final regulations.
Category: tax-irs
Sub-agency: IRS
Publication date: 2013-08-02
Effective date: 2013-08-02
Treasury docket: TD 9626

Abstract

This document contains final regulations under section 337(d) of the Internal Revenue Code. These regulations provide guidance concerning certain transfers of property from a C corporation to a Regulated Investment Company (RIC) or a Real Estate Investment Trust (REIT). These regulations will affect the parties to such transactions.

Source

Authoritative: Federal Register document
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