{"abstract":"This document contains corrections to temporary regulations that were published in the Federal Register on Wednesday, January 2, 2002 (67 FR 8) relating 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 under sections 631 and 633.","action":"Correction to temporary regulations.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2002/01/29/02-2154.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26},{"chapter":null,"citation_url":null,"part":602,"title":26}],"citation":"67 FR 4177","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"This correction is effective January 2, 2002.","disposition_notes":null,"docket_ids":["TD 8975"],"dockets":[],"document_number":"02-2154","effective_on":"2002-01-02","end_page":4177,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2002/01/29/02-2154.xml","html_url":"https://www.federalregister.gov/documents/2002/01/29/02-2154/certain-transfers-of-property-to-regulated-investment-companies-rics-and-real-estate-investment","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/02-2154?publication_date=2002-01-29","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2002-01-29/02-2154/mods.xml","not_received_for_publication":null,"page_length":1,"page_views":{"count":24,"last_updated":"2026-10-25 10:15:05 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2002-01-29/pdf/02-2154.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":null,"publication_date":"2002-01-29","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2002/01/29/02-2154.txt","regulation_id_number_info":{"1545-BA21":null},"regulation_id_numbers":["1545-BA21"],"regulations_dot_gov_info":{},"regulations_dot_gov_url":null,"significant":null,"signing_date":null,"start_page":4177,"subtype":null,"title":"Certain Transfers of Property to Regulated Investment Companies [RICs] and Real Estate Investment Trusts [REITs]; Correction","toc_doc":"Correction","toc_subject":"Income taxes:","topics":[],"type":"Rule","volume":67}