Powered by

IRS Issues Tax Decision on Certain Transfers of Property to Regulated Investment Companies

Jul 29, 2019 - Targeted News Service

The U.S. Department of the Treasury's Internal Revenue Service issued the following tax decision (no. 9862):

T.D. 9862

DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

Certain Transfers of Property to Regulated Investment Companies [RICs] and Real Estate Investment Trusts [REITs]

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Final regulations and removal of temporary regulations.

SUMMARY: This document contains final re...