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
2017_register
executive
2018-02-01
article
Certain Transfers of Property to Regulated Investment Companies [RICs] and Real Estate Investment Trusts [REITs]
Rules and Regulations
D09002ee1bdbf9ed9
D09002ee1bdbfa51a
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 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.
82 FR 5387
https://www.govinfo.gov/app/details/FR-2017-01-18/2017-00479
2017-00479
fr18ja17-10
RIN 1535-BN06
4830-01-P
TD 9810
https://www.govinfo.gov/app/details/FR-2017-01-18/2017-00479
https://www.govinfo.gov/content/pkg/FR-2017-01-18/html/2017-00479.htm
https://www.govinfo.gov/content/pkg/FR-2017-01-18/pdf/2017-00479.pdf
Income Taxes
Reporting and Recordkeeping Requirements
2 p.
5387
5388
82 FR 5387
Code of Federal Regulations
Title 26 Part 1
26 CFR Part 1
Regulation Identification Number 1535-BN06
RIN 1535-BN06
Certain Transfers of Property to Regulated Investment Companies [RICs] and Real Estate Investment Trusts [REITs]; Federal Register Vol. 82, Issue
RULE
2017-00479
DEPARTMENT OF THE TREASURY
Internal Revenue Service
2017-01-18
TD 9810
4830-01-P
2017-00479
Final regulations.
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.
Effective Date: These regulations are effective January 18, 2017.
Austin M. Diamond-Jones, (202) 317- 5363 (not a toll-free number).
Income Taxes
Reporting and Recordkeeping Requirements
Certain Transfers of Property to Regulated Investment Companies and Real Estate Investment Trusts
,
Federal Register
Vol. 82, no. 11
Office of the Federal Register, National Archives and Records Administration
2017-01-18
continuing
daily
deposited
born digital
841 p.
Table of Contents:
AE 2.7:
GS 4.107:
AE 2.106:
KF70.A2
https://www.govinfo.gov/app/details/FR-2017-01-18
P0b002ee1982b9099
0097-6326
0042-1219
0364-1406
769-004-00000-9
000582072
f:fr18ja17
https://www.govinfo.gov/app/details/FR-2017-01-18
https://www.govinfo.gov/content/pkg/FR-2017-01-18/pdf/FR-2017-01-18.pdf
https://www.govinfo.gov/content/pkg/FR-2017-01-18/xml/FR-2017-01-18.xml
fdlp
5331
6165
DGPO
2018-02-01
2023-04-28
FR-2017-01-18
machine generated
eng
FR
FR-2017-01-18
82
11