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Finance et marchés · 26/03/20191 min de lecture

Certain Transfers of Property to Real Estate Investment Trusts [REITs]

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Résumé

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.

Langue originale de la source: Federal Register — Department of the TreasuryOuvrir le communiqué original →

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