IRS Seeks Comments About REIT Investments

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

The agency has proposed regulations intended to clarify the definition of real property for purposes of the REIT provisions of the Internal Revenue Code (IRC). The proposed regulations provide guidance to REITs and their shareholders. A public hearing about the proposed regulations will also take place.

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

Please note:

  • Submissions may 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 8 a.m. and 4 p.m., EDT to CC:PA:LPD:PR (REG-150760-13), Courier’s Desk, Internal Revenue Service, 1111 Constitution Ave. NW, Washington, D.C.; and
  • Electronic submissions may be sent by visiting the Federal eRulemaking Portal at and entering IRS REG-150760-13 in the search window, then following the accompanying instructions for submitting a comment on those regulations.

The public hearing will be held in the IRS Auditorium, Internal Revenue Building, 1111 Constitution Ave. NW, Washington, D.C.

For information about the proposed regulations, contact Andrea Hoffenson at 202-317-6842 or Julanne Allen at 202-317-6945. For information about the hearing or the process to submit comments, or to be placed on the building access list to attend the hearing, 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.