Type PLR Subject 7.07 - Formation Transactions 9.00 - Reorganizations Keywords phesluclushajowoniloneslatidot 351(e) Investment Company Section 351(e) Reorganizations Public Master Limited Partnership into a New REIT Transfer of Property to REIT Section 351(e) Year 1997 Summary The merger of a REIT and an UPREIT qualifies as tax free under IRC § 351(a). Title 9744003 Guidance Tags PLR - 9744003 Referenced By N/A