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1998-13

Type
PLR
Subject
7.07 - Formation Transactions
9.00 - Reorganizations
Keywords
Cash Reimbursements for Preformation Expense
Formation Transaction
Preformation Expenses
phesluclushajowoniloneslatidot
707
721
Preformation Expenses
Cash Reimbursements to REIT for Contributing Properties to a Partnership
Year
1998
Summary

Cash reimbursements to a REIT for contributing properties to a partnership is a "preformation expense" under Treas. Reg. § 1.707-4(d); contribution of property triggers no § 721 gain or loss.

Title
9829027
Guidance Tags
PLR - 9829027
Referenced By
N/A