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.