# Corporate Reorganizations; Guidance on the Measurement of Continuity of Interest
> **IRS** · Final regulation. · Published 2005-09-16 · Effective 2005-09-16 · 70 FR 54631
## Document
- **Document number:** 05-18263
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 70 FR 54631
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2005/09/16/05-18263/corporate-reorganizations-guidance-on-the-measurement-of-continuity-of-interest)
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