Corporate Reorganizations; Guidance on the Measurement of Continuity of Interest
other · IRS · Rule · Published 2011-12-19 · Effective 2011-12-19 · 76 FR 78540
Document
Document number
2011-32078
Federal Register citation
76 FR 78540
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations and removal of temporary regulations.
Category
other
Sub-agency
IRS
Publication date
2011-12-19
Effective date
2011-12-19
Treasury docket
TD 9565
Abstract
This document contains final regulations that provide guidance regarding the continuity of interest requirement for corporate reorganizations. The guidance is necessary to establish the date upon which continuity of interest is measured. These regulations affect corporations and their shareholders.