# Continuity of Interest
> **IRS** · Temporary regulations. · Published 1998-01-28 · Effective 1998-01-28 · 63 FR 4183
## Document
- **Document number:** 98-1818
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 63 FR 4183
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1998/01/28/98-1818/continuity-of-interest)
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