# Corporate Reorganizations; Transfers of Assets or Stock Following a Reorganization
> **IRS** · Final regulations. · Published 2007-10-25 · Effective 2007-10-25 · 72 FR 60552
## Document
- **Document number:** E7-20863
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 72 FR 60552
- **CFR reference:** 26 CFR 1
- **Publication date:** 2007-10-25
- **Effective date:** 2007-10-25
- **Treasury docket:** TD 9361
## Abstract

This document contains final regulations that provide guidance regarding the effect of certain transfers of assets or stock on the continuing qualification of transactions as reorganizations under section 368(a). This document also contains final regulations that provide guidance on the continuity of business enterprise requirement and the definitions of "qualified group" and "party to a reorganization." These regulations affect corporations and their shareholders.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2007/10/25/E7-20863/corporate-reorganizations-transfers-of-assets-or-stock-following-a-reorganization)
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