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 2016_register executive 2016-06-08 article Rules and Regulations D09002ee1c7f617ec D09002ee1c7f618ec 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 final and temporary regulations effecting the repeal of the General Utilities doctrine by the Tax Reform Act of 1986 and preventing abuse of the Protecting Americans from Tax Hikes Act of 2015. The temporary regulations impose corporate level tax on certain transactions in which property of a C corporation becomes the property of a REIT. The temporary regulations affect RICs, REITs, C corporations the property of which becomes the property of a RIC or a REIT, and their shareholders. The text of these temporary regulations also serves as the text of part of the proposed regulations in the related notice of proposed rulemaking (REG-126452-15) set forth in the Proposed Rules section in this issue of the Federal Register. 81 FR 36793 https://www.govinfo.gov/app/details/FR-2016-06-08/2016-13443 2016-13443 fr08jn16-4 RIN 1545-BN39 4830-01-P TD 9770 https://www.govinfo.gov/app/details/FR-2016-06-08/2016-13443 https://www.govinfo.gov/content/pkg/FR-2016-06-08/html/2016-13443.htm https://www.govinfo.gov/content/pkg/FR-2016-06-08/pdf/2016-13443.pdf Income Taxes Reporting and Recordkeeping Requirements 6 p. 36793 36798 81 FR 36793 Title 26 Part 1 26 CFR Part 1 RIN 1545-BN39 Certain Transfers of Property to Regulated Investment Companies [RICs] and Real Estate Investment Trusts [REITs]; Final and Temporary Regulations; Federal Register Vol. 81, Issue RULE 2016-13443 DEPARTMENT OF THE TREASURY Internal Revenue Service 2016-06-07 TD 9770 4830-01-P 2016-13443 Final and temporary regulations.

This document contains final and temporary regulations effecting the repeal of the General Utilities doctrine by the Tax Reform Act of 1986 and preventing abuse of the Protecting Americans from Tax Hikes Act of 2015. The temporary regulations impose corporate level tax on certain transactions in which property of a C corporation becomes the property of a REIT. The temporary regulations affect RICs, REITs, C corporations the property of which becomes the property of a RIC or a REIT, and their shareholders. The text of these temporary regulations also serves as the text of part of the proposed regulations in the related notice of proposed rulemaking (REG-126452-15) set forth in the Proposed Rules section in this issue of the Federal Register.

These regulations are effective June 7, 2016. Austin M. Diamond-Jones, (202) 317- 5085 (not a toll-free number). Income Taxes Reporting and Recordkeeping Requirements Certain Transfers of Property to Regulated Investment Companies and Real Estate Investment Trusts , http://www.irs.gov Vol. 81, no. 110 Office of the Federal Register, National Archives and Records Administration 2016-06-08 continuing daily deposited born digital 343 p. Table of Contents: AE 2.7: GS 4.107: AE 2.106: KF70.A2 https://www.govinfo.gov/app/details/FR-2016-06-08 P0b002ee18fcd9c4d 0097-6326 0042-1219 0364-1406 769-004-00000-9 000582072 f:fr08jn16 https://www.govinfo.gov/app/details/FR-2016-06-08 https://www.govinfo.gov/content/pkg/FR-2016-06-08/pdf/FR-2016-06-08.pdf https://www.govinfo.gov/content/pkg/FR-2016-06-08/xml/FR-2016-06-08.xml fdlp 36787 37120 DGPO 2016-06-08 2024-06-01 FR-2016-06-08 machine generated eng FR FR-2016-06-08 81 110