United States Government Publishing Office
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United States
National Archives and Records Administration
Office of the Federal Register
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government publication
eng
FR
Regulatory Information
2019_register
executive
2019-03-26
article
Certain Transfers of Property to Real Estate Investment Trusts [REITs]
Proposed Rules
D09002ee1bdb79206
D09002ee1bdb7926f
United States
Department of the Treasury
originator
org
United States Government Agency or Subagency
United States
Internal Revenue Service
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org
United States Government Agency or Subagency
This document withdraws a portion of a notice of proposed rulemaking published in the Proposed Rules section of the Federal Register on June 8, 2016. If adopted, the proposed rules 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. This document also contains a notice of proposed rulemaking that provides revised guidance on the same subject. These proposed regulations would affect REITs, C corporations the property of which becomes property of a REIT, and their respective shareholders.
84 FR 11259
https://www.govinfo.gov/app/details/FR-2019-03-26/2019-05682
2019-05682
fr26mr19-15
RIN 1545-BO01
4830-01-P
REG-113943-17
https://www.govinfo.gov/app/details/FR-2019-03-26/2019-05682
https://www.govinfo.gov/content/pkg/FR-2019-03-26/html/2019-05682.htm
https://www.govinfo.gov/content/pkg/FR-2019-03-26/pdf/2019-05682.pdf
Income Taxes
Reporting and Recordkeeping Requirements
5 p.
11259
11263
84 FR 11259
Code of Federal Regulations
Title 26 Part 1
26 CFR Part 1
Regulation Identification Number 1545-BO01
RIN 1545-BO01
Certain Transfers of Property to Real Estate Investment Trusts [REITs]; Federal Register Vol. 84, Issue
PRORULE
2019-05682
DEPARTMENT OF THE TREASURY
Internal Revenue Service
2019-05-10
REG-113943-17
4830-01-P
2019-05682
Partial withdrawal of notice of proposed rulemaking and notice of proposed rulemaking.
This document withdraws a portion of a notice of proposed rulemaking published in the Proposed Rules section of the Federal Register on June 8, 2016. If adopted, the proposed rules 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. This document also contains a notice of proposed rulemaking that provides revised guidance on the same subject. These proposed regulations would affect REITs, C corporations the property of which becomes property of a REIT, and their respective shareholders.
Comments and requests for a public hearing must be received by May 10, 2019.
Concerning the proposed regulations, Austin Diamond-Jones, (202) 317-5363; concerning the submission of comments or to request a public hearing, Regina Johnson, (202) 317-6901 (not toll-free numbers).
Income Taxes
Reporting and Recordkeeping Requirements
Certain Transfers of Property to Real Estate Investment Trusts
,
http://www.irs.gov
http://www.regulations.gov
http://www.regulations.gov/
Federal Register
Vol. 84, no. 58
Office of the Federal Register, National Archives and Records Administration
2019-03-26
continuing
daily
deposited
born digital
204 p.
Table of Contents:
AE 2.7:
GS 4.107:
AE 2.106:
KF70.A2
https://www.govinfo.gov/app/details/FR-2019-03-26
P0b002ee1a017359e
0097-6326
0042-1219
0364-1406
769-004-00000-9
000582072
f:fr26mr19
https://www.govinfo.gov/app/details/FR-2019-03-26
https://www.govinfo.gov/content/pkg/FR-2019-03-26/pdf/FR-2019-03-26.pdf
https://www.govinfo.gov/content/pkg/FR-2019-03-26/xml/FR-2019-03-26.xml
fdlp
11211
11404
DGPO
2019-03-26
2023-04-28
FR-2019-03-26
machine generated
eng
FR
FR-2019-03-26
84
58