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 2017 IRS Link https://www.irs.gov/pub/irs-wd/201716018.pdf Tax Report Link TaxReport (June 19, 2017) (2) Summary Formation of new REIT is not transfer to investment company under § 351(e) Title PLR 201716018