# Corporate Reorganizations; Guidance on the Measurement of Continuity of Interest
> **IRS** · Final regulations and removal of temporary regulations. · Published 2011-12-19 · Effective 2011-12-19 · 76 FR 78540
## Document
- **Document number:** 2011-32078
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 76 FR 78540
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2011/12/19/2011-32078/corporate-reorganizations-guidance-on-the-measurement-of-continuity-of-interest)
---
*AI Analytics · CC0 1.0*