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Finance & markets · 03/05/2019Updated: 10/17/2026 · 1 min read

Correction to Proposed Rulemaking on REIT Property Transfers

Summary

The IRS is issuing a correction to a 2019 proposed rulemaking regarding the transfer of property from a C corporation to a Real Estate Investment Trust (REIT), which would have provided guidance on specific corporate distributions of controlled corporation stock.

Original source language: Federal Register — Department of the TreasuryOpen original release →

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