Sec. 1.337(d)-6T New transitional rules imposing tax on property owned by a C corporation that becomes property of a RIC or REIT. (Temporary) [Removed]
[Added by T.D. 8975, 67 FR 8-17, Jan. 2, 2002. Removed by T.D. 9047, 68 FR 12817-12825, Mar. 18, 2003.]