Tax-News.com: IRS Issues Final Regulations On REIT Spin-Offs

On January 18, the US Internal Revenue Service issued its final regulations
regarding the measures included in the Protecting Americans from Tax Hikes Act to restrict the tax-free spin-offs involving publicly traded real estate investment
trusts (REITs).
Source: IRS Tax News – Tax-News.com: IRS Issues Final Regulations On REIT Spin-Offs