Continuity of Interest and Continuity of Business Enterprise
other · IRS · Rule · Published 1998-01-28 · Effective 1998-01-28 · 63 FR 4174
Document
Document number
98-1819
Federal Register citation
63 FR 4174
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
1998-01-28
Effective date
1998-01-28
Treasury docket
TD 8760
Abstract
This document contains final regulations providing guidance regarding satisfaction of the continuity of interest and continuity of business enterprise requirements for corporate reorganizations. The final regulations affect corporations and their shareholders.