# Certain Transfers of Property to Regulated Investment Companies [RICs] and Real Estate Investment Trusts [REITs]
> **IRS** · Final regulations and removal of temporary regulations. · Published 2019-06-07 · Effective 2019-06-07 · 84 FR 26559
## Document
- **Document number:** 2019-11753
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 84 FR 26559
- **CFR reference:** 26 CFR 1
- **Publication date:** 2019-06-07
- **Effective date:** 2019-06-07
- **Treasury docket:** TD 9862
## Abstract

This document contains final regulations effecting the repeal of the General Utilities doctrine by the Tax Reform Act of 1986 and preventing abuse of the Protecting Americans from Tax Hikes Act of 2015 (PATH Act). The final regulations impose corporate-level tax on certain transactions in which property of a C corporation becomes the property of a REIT. The final regulations affect RICs, REITs, C corporations the property of which becomes the property of a RIC or a REIT, and their shareholders.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2019/06/07/2019-11753/certain-transfers-of-property-to-regulated-investment-companies-rics-and-real-estate-investment)
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