# Continuity of Interest Requirement for Corporate Reorganizations
> **IRS** · Amendment to final regulations. · Published 1998-09-23 · 63 FR 50757
## Document
- **Document number:** 98-25444
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 63 FR 50757
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1998/09/23/98-25444/continuity-of-interest-requirement-for-corporate-reorganizations)
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