other · IRS · Rule · Published 1998-01-28 · Effective 1998-01-28 · 63 FR 4183
Document
Document number
98-1818
Federal Register citation
63 FR 4183
CFR reference
26 CFR 1
Type
Rule
Action
Temporary regulations.
Category
other
Sub-agency
IRS
Publication date
1998-01-28
Effective date
1998-01-28
Treasury docket
TD 8761
Abstract
This document contains temporary regulations providing guidance regarding satisfaction of the continuity of interest requirement for corporate reorganizations. The temporary regulations affect corporations and their shareholders. Final regulations published elsewhere in this issue of the Federal Register also provide guidance regarding satisfaction of the continuity of interest requirement for corporate reorganizations. These temporary regulations amplify the final regulations. The text of these temporary regulations also serves as the text of proposed regulations published elsewhere in this issue of the Federal Register.