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TREAS/IRS RIN: 1545-BK47 Publication ID: Spring 2024 
Title: Deemed Check the Box Election for Real Estate Investment Trusts and Regulated Investment Companies Elections 
Abstract:

This proposed regulation would provide that an entity making a Regulated Investment Company (RIC) election will also be considered to make a check the box (CTB) election to be a corporation and restricts Real Estate Investment Trusts (REIT) from making a CTB election after certain entity sales.

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1   
Legal Authority: 26 U.S.C. 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  06/00/2025 
Additional Information: REG-132021-11 Drafter attorney: Andrew B. Christopherson (202) 317-5279 Reviewer attorney: Mary Beth Carchia (202) 317-5279 Treasury attorney: Michael Novey (202) 622-1339 CC:PSI
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Cynthia Morton
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue , NW, Room 5011,
Washington, DC 20224
Phone:202 317-4630
Fax:855 591-7865
Email: cynthia.d.morton@irscounsel.treas.gov