Sec. 1.337(d)-7T Tax on property owned by a C corporation that becomes property of a RIC or REIT. [Removed]

[Added by T.D. 9770, 81 FR 36793-36798, Jun. 8, 2016; corrected at 81 FR 41800, Jun. 28, 2016; amended by T.D. 9810, 82 FR 5387-5388, Jan. 18, 2017. Removed by T.D. 9862, 84 FR 26559-26565, June 7, 2019.]