IRS Seeks Comments About REIT Investments

May 12, 2014 ( – The Internal Revenue Service (IRS) is seeking comments about the definition of real property for real estate investment trust (REIT) investments.

The agency proposed regulations intended to clarify the definition of real property for purposes of the real estate investment trust provisions of the Internal Revenue Code. The proposed regulations provide guidance to real estate investment trusts and their shareholders. A public hearing about the proposed regulations will also take place.

Written or electronic comments must be received by August 14, 2014. Requests to speak and outlines of topics to be discussed at the September 18, 2014 public hearing must also be received by August 14, 2014.

Please note:

  • Submissions can be mailed to CC:PA:LPD:PR (REG-150760-13), Room 5203, Internal Revenue Service, P.O. Box 7604, Ben Franklin Station, Washington, D.C. 20044.
  • Submissions may also be hand-delivered Monday through Friday between the hours of 8 a.m. and 4 p.m. Eastern Time to CC:PA:LPD:PR (REG-150760-13), Courier’s Desk, Internal Revenue Service, 1111 Constitution Avenue, N.W., Washington, D.C.
  • Electronic submissions can be sent by visiting the Federal eRulemaking Portal at and entering IRS REG-150760-13 into the search window, then following the accompanying instructions for submitting a comment on those regulations.

The September 18 public hearing will be held in the IRS Auditorium, Internal Revenue Building, 1111 Constitution Avenue, N.W., Washington, D.C.

For questions about the proposed regulations, you can contact Andrea Hoffenson at 202-317-6842 or Julanne Allen at 202-317-6945. For questions about submission of comments, the hearing, or to be placed on the building access list to attend the hearing, please contact Oluwafunmilayo (Funmi) Taylor at 202-317-6901.

The full text of the proposed regulations will be published in the Federal Register May 14. It can be downloaded from here.