Finance & markets · 02/08/2013Updated: 10/17/2026 · 1 min read
Final Regulations on Transfers of Property to RICs and REITs
Summary
The IRS has released final regulations under Section 337(d) of the Internal Revenue Code, providing guidance on transfers of property from C corporations to Regulated Investment Companies (RICs) and Real Estate Investment Trusts (REITs), affecting the parties involved in such transactions.
Original source language: Federal Register — Department of the TreasuryOpen original release →