# Continuity of Interest and Continuity of Business Enterprise
> **IRS** · Final regulations. · Published 1998-01-28 · Effective 1998-01-28 · 63 FR 4174
## Document
- **Document number:** 98-1819
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 63 FR 4174
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1998/01/28/98-1819/continuity-of-interest-and-continuity-of-business-enterprise)
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