Certain Transfers of Property to Regulated Investment Companies [RICs] and Real Estate Investment Trusts [REITs]
other · IRS · Rule · Published 2017-01-18 · Effective 2017-01-18 · 82 FR 5387
Document
Document number
2017-00479
Federal Register citation
82 FR 5387
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
2017-01-18
Effective date
2017-01-18
Treasury docket
TD 9810
Abstract
This document contains final regulations effecting the repeal of the General Utilities doctrine by the Tax Reform Act of 1986. The final regulations address the length of time during which a RIC or a REIT may be subject to corporate level tax on certain dispositions of property. The final regulations affect RICs and REITs.