federal_register: 2012-8995

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2012-8995 Certain Transfers of Property to Regulated Investment Companies [RICs] and Real Estate Investment Trusts [REITs] Proposed Rule This document contains proposed amendments to regulations under section 337(d) of the Internal Revenue Code. The proposed 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) and will affect the parties to such transactions. This document also invites comments from the public regarding these proposed regulations. 2012-04-16 2012 4 https://www.federalregister.gov/documents/2012/04/16/2012-8995/certain-transfers-of-property-to-regulated-investment-companies-rics-and-real-estate-investment https://www.govinfo.gov/content/pkg/FR-2012-04-16/pdf/2012-8995.pdf Treasury Department; Internal Revenue Service 497,254 This document contains proposed amendments to regulations under section 337(d) of the Internal Revenue Code. The proposed regulations provide guidance concerning certain transfers of property from a C corporation to a Regulated Investment Company (RIC)...  

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