Corporate Reorganizations; Guidance on the Measurement of Continuity of Interest
other · IRS · Rule · Published 2005-09-16 · Effective 2005-09-16 · 70 FR 54631
Document
Document number
05-18263
Federal Register citation
70 FR 54631
CFR reference
26 CFR 1
Type
Rule
Action
Final regulation.
Category
other
Sub-agency
IRS
Publication date
2005-09-16
Effective date
2005-09-16
Treasury docket
TD 9225
Abstract
This document contains final regulations that provide guidance regarding the satisfaction of the continuity of interest requirement for corporate reorganizations. The final regulations affect corporations and their shareholders.