federal_register: 2017-00479

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2017-00479 Certain Transfers of Property to Regulated Investment Companies [RICs] and Real Estate Investment Trusts [REITs] Rule 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. 2017-01-18 2017 1 https://www.federalregister.gov/documents/2017/01/18/2017-00479/certain-transfers-of-property-to-regulated-investment-companies-rics-and-real-estate-investment https://www.govinfo.gov/content/pkg/FR-2017-01-18/pdf/2017-00479.pdf Treasury Department; Internal Revenue Service 497,254 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...  

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