federal_register: 2019-09010

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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
2019-09010 Certain Transfers of Property to Real Estate Investment Trusts [REITs]; Correction Proposed Rule This document contains a correction to a partial withdrawal of notice proposed rulemaking and notice of proposed rulemaking (REG- 113943-17) that was published in the Federal Register on March 26, 2019. If adopted, the withdrawn portion of the notice proposed rulemaking would have provided guidance for transactions in which property of a C corporation becomes the property of a REIT following certain corporate distributions of controlled corporation stock. The notice of proposed rulemaking provided revised guidance on the same subject. 2019-05-03 2019 5 https://www.federalregister.gov/documents/2019/05/03/2019-09010/certain-transfers-of-property-to-real-estate-investment-trusts-reits-correction https://www.govinfo.gov/content/pkg/FR-2019-05-03/pdf/2019-09010.pdf Treasury Department; Internal Revenue Service 497,254 This document contains a correction to a partial withdrawal of notice proposed rulemaking and notice of proposed rulemaking (REG- 113943-17) that was published in the Federal Register on March 26, 2019. If adopted, the withdrawn portion of the notice... 1545-BO01

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