United States Government Publishing Office publisher pbl distributor dst United States National Archives and Records Administration Office of the Federal Register author aut Government Organization text government publication eng FR Regulatory Information 2002_register executive 2010-09-23 article Rules and Regulations D09002ee1c81c993c D09002ee1c81c9a3c United States Department of the Treasury originator org United States Government Agency or Subagency United States Internal Revenue Service originator org United States Government Agency or Subagency This document contains temporary regulations that apply to certain transactions or events that result in a Regulated Investment Company [RIC] or a Real Estate Investment Trust [REIT] owning property that has a basis determined by reference to a C corporation's basis in the property. These regulations affect RICs, REITs, and C corporations and clarify the tax treatment of transfers of C corporation property to a RIC or REIT. The text of the temporary regulations also serves as the text of the proposed regulations set forth in the notice of proposed rulemaking on this subject in the Proposed Rules section of this issue of the Federal Register. 67 FR 8 https://www.govinfo.gov/app/details/FR-2002-01-02/01-31969 01-31969 fr02ja02-3 RIN 1545-BA21 4830-01-P TD 8975 https://www.govinfo.gov/app/details/FR-2002-01-02/01-31969 https://www.govinfo.gov/content/pkg/FR-2002-01-02/html/01-31969.htm https://www.govinfo.gov/content/pkg/FR-2002-01-02/pdf/01-31969.pdf Income Taxes Reporting and Recordkeeping Requirements 10 p. 8 17 67 FR 8 Title 26 Part 1 26 CFR Part 1 Title 26 Part 602 26 CFR Part 602 RIN 1545-BA21 Certain Transfers of Property to Regulated Investment Companies [RICs] and Real Estate Investment Trusts [REITs]; Federal Register Vol. 67, Issue RULE 01-31969 DEPARTMENT OF THE TREASURY Internal Revenue Service 2002-01-02 TD 8975 4830-01-P 01-31969 Temporary regulations.

This document contains temporary regulations that apply to certain transactions or events that result in a Regulated Investment Company [RIC] or a Real Estate Investment Trust [REIT] owning property that has a basis determined by reference to a C corporation's basis in the property. These regulations affect RICs, REITs, and C corporations and clarify the tax treatment of transfers of C corporation property to a RIC or REIT. The text of the temporary regulations also serves as the text of the proposed regulations set forth in the notice of proposed rulemaking on this subject in the Proposed Rules section of this issue of the Federal Register.

Effective Date: These regulations are effective January 2, 2002. Lisa A. Fuller, (202) 622-7750 (not a toll-free number). Income Taxes Reporting and Recordkeeping Requirements Income taxes: Property transfers to Regulated Investment Companies (RICs) and Real Estate Investment Trusts (REITs); temporary regulations, Vol. 67, no. 1 Office of the Federal Register, National Archives and Records Administration 2002-01-02 continuing daily deposited born digital 537 p. Table of Contents: AE 2.7: GS 4.107: AE 2.106: KF70.A2 https://www.govinfo.gov/app/details/FR-2002-01-02 P0b002ee18099b9dd 0097-6326 0042-1219 0364-1406 769-004-00000-9 000582072 f:fr02ja02 https://www.govinfo.gov/app/details/FR-2002-01-02 https://www.govinfo.gov/content/pkg/FR-2002-01-02/pdf/FR-2002-01-02.pdf https://www.govinfo.gov/content/pkg/FR-2002-01-02/xml/FR-2002-01-02.xml fdlp 1 264 DGPO 2010-09-23 2024-06-08 FR-2002-01-02 machine generated eng FR FR-2002-01-02 67 1