This document contains final regulations that apply to certain transactions or events that result in a Regulated Investment Company (RIC) or a Real Estate Investment Trust (REIT) owning property that has a basis determined by reference to a C corporation's basis in the property. These regulations affect RICs, REITs, and C corporations and clarify the tax treatment of transfers of C corporation property to a RIC or REIT.
The latest form for T.D. 9047 - Certain Transfers of Property to Regulated Investment Companies (RICs) and Real Estate Investment Trusts (REITs) expires 2021-02-28 and can be found here.
Approved without change |
Extension without change of a currently approved collection | 2017-12-27 | |
Approved without change |
Extension without change of a currently approved collection | 2014-09-29 | |
Approved without change |
Extension without change of a currently approved collection | 2011-08-29 | |
Approved without change |
Extension without change of a currently approved collection | 2008-05-21 | |
Approved without change |
Extension without change of a currently approved collection | 2005-04-12 | |
Approved without change |
No material or nonsubstantive change to a currently approved collection | 2003-03-11 | |
Approved without change |
Extension without change of a currently approved collection | 2002-03-06 | |
Approved without change |
Revision of a currently approved collection | 2001-12-17 | |
Approved without change |
Extension without change of a currently approved collection | 2000-04-12 | |
Approved without change |
New collection (Request for a new OMB Control Number) | 2000-01-14 |