This document contains final regulations effecting the repeal of the General Utilities doctrine by the Tax Reform Act of 1986. The final regulations address the length of time during which a RIC or a REIT may be subject to corporate level tax on certain dispositions of property. The final regulations affect RICs and REITs.
Document
Certain Transfers of Property to Regulated Investment Companies [RICs] and Real Estate Investment Trusts [REITs]
This document contains final regulations effecting the repeal of the General Utilities doctrine by the Tax Reform Act of 1986. The final regulations address the length of time d...
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Federal Register Citation
Use this for formal legal and research references to the published document.
82 FR 5387
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Use this when citing the archival web version of the document.
“Certain Transfers of Property to Regulated Investment Companies [RICs] and Real Estate Investment Trusts [REITs],” thefederalregister.org (January 18, 2017), https://thefederalregister.org/documents/2017-00479/certain-transfers-of-property-to-regulated-investment-companies-rics-and-real-estate-investment-trusts-reits.