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

Samenvatting

This document contains a correction to a partial withdrawal of notice proposed rulemaking and notice of proposed rulemaking (REG- 113943-17) that was published in the Federal Register on March 26, 2019. If adopted, the withdrawn portion of the notice proposed rulemaking would have provided guidance for transactions in which property of a C corporation becomes the property of a REIT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. The notice of proposed rulemaking provided revised guidance on the same subject.