Continuity of Interest Requirement for Corporate Reorganizations
other · IRS · Rule · Published 1998-09-23 · 63 FR 50757
Document
Document number
98-25444
Federal Register citation
63 FR 50757
CFR reference
26 CFR 1
Type
Rule
Action
Amendment to final regulations.
Category
other
Sub-agency
IRS
Publication date
1998-09-23
Treasury docket
TD 8783
Abstract
This document amends final regulations providing guidance regarding satisfaction of the continuity of interest requirement for corporate reorganizations. The amendment to the final regulations affects corporations and their shareholders. This amendment to the final regulations is necessary to provide clarification regarding an example illustrating the relationship created in connection with potential reorganization.