# Certain Transfers of Property to Regulated Investment Companies [RICs] and Real Estate Investment Trusts [REITs]
> **IRS** · Final regulations. · Published 2013-08-02 · Effective 2013-08-02 · 78 FR 46805
## Document
- **Document number:** 2013-18695
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 78 FR 46805
- **CFR reference:** 26 CFR 1
- **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
- [Federal Register document](https://www.federalregister.gov/documents/2013/08/02/2013-18695/certain-transfers-of-property-to-regulated-investment-companies-rics-and-real-estate-investment)
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