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Final regulations: Transfers of property to REITs following corporate distributions

Transfers of property to REITs, corporate distributions

The U.S. Treasury Department and IRS this afternoon released for publication in the Federal Register final regulations (T.D. 9862) as guidance with respect to transactions when property of a C corporation becomes the property of a real estate investment trust (REIT) following certain corporate distributions of controlled corporation stock.

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Today’s final regulations [PDF 349 KB] finalize regulations that were proposed in March 2019. Read a KPMG report providing initial impressions about the proposed regulations: TaxNewsFlash


The purpose of this report is to provide text of the final regulations (scheduled to be published in the Federal Register on June 7, 2019).

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