Type PLR Subject 7.07 - Formation Transactions 9.00 - Reorganizations Keywords Formation Transaction Diversification Section 351(e), Application of phesluclushajowoniloneslatidot 351 351(e) Investment Company Section 351(e) Reorganizations Partnership to REIT Transfer of Property to REIT Section 351(e) Year 2016 IRS Link https://www.irs.gov/pub/irs-wd/201622014.pdf Tax Report Link TaxReport (July 22, 2016) Summary Formation of new REIT governed by § 351(a) not § 351(e) Title PLR 201622014