# Transfers to Investment Companies
> **IRS** · Final regulations. · Published 1996-05-02 · Effective 1996-05-02 · 61 FR 19544
## Document
- **Document number:** 96-10394
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 61 FR 19544
- **CFR reference:** 26 CFR 1
- **Publication date:** 1996-05-02
- **Effective date:** 1996-05-02
- **Treasury docket:** TD 8663
## Abstract

This document contains final regulations amending regulations under section 351(e) of the Internal Revenue Code relating to transfers to investment companies. The final regulations concern the treatment of certain transfers to a controlled corporation. Generally, the final regulations amend the regulations to provide when certain transfers will not cause a diversification of the transferors' interests.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1996/05/02/96-10394/transfers-to-investment-companies)
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