Type PLR Subject 7.07 - Formation Transactions 9.00 - Reorganizations Keywords Formation Transaction Diversification phesluclushajowoniloneslatidot 351 351(e) Year 2000 IRS Link http://www.irs.gov/pub/irs-wd/0006008.pdf Summary REIT formation and contributions of appreciated property to partnerships and corporations. Title 200006008 Guidance Tags PLR - 200006008 Referenced By N/A