IRS Issues Tax Decision on Certain Transfers of Property to Regulated Investment Companies
The U.S. Department of the Treasury's Internal Revenue Service issued the following tax decision (no. 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...