federal_register: 2013-18695

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document_number title type abstract publication_date pub_year pub_month html_url pdf_url agency_names agency_ids excerpts regulation_id_numbers
2013-18695 Certain Transfers of Property to Regulated Investment Companies [RICs] and Real Estate Investment Trusts [REITs] Rule 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. 2013-08-02 2013 8 https://www.federalregister.gov/documents/2013/08/02/2013-18695/certain-transfers-of-property-to-regulated-investment-companies-rics-and-real-estate-investment https://www.govinfo.gov/content/pkg/FR-2013-08-02/pdf/2013-18695.pdf Treasury Department; Internal Revenue Service 497,254 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...  

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