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금융 및 시장 · 2013. 8. 2.1 분 읽기
Certain Transfers of Property to Regulated Investment Companies [RICs] and Real Estate Investment Trusts [REITs]
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요약
This document contains final regulations under section 337(d) of the Internal Revenue Code. These regulations provide guidance concerning certain transfers of property from a C corporation to a Regulated Investment Company (RIC) or a Real Estate Investment Trust (REIT). These regulations will affect the parties to such transactions.
원본 출처 언어: Federal Register — Department of the Treasury원문 발표 열기 →