Corporate Reorganizations; Guidance on the Measurement of Continuity of Interest
other · IRS · Rule · Published 2007-03-20 · Effective 2007-03-20 · 72 FR 12974
Document
Document number
E7-5128
Federal Register citation
72 FR 12974
CFR reference
26 CFR 1
Type
Rule
Action
Final and temporary regulations.
Category
other
Sub-agency
IRS
Publication date
2007-03-20
Effective date
2007-03-20
Treasury docket
TD 9316
Abstract
This document contains final and temporary regulations that provide guidance regarding the satisfaction of the continuity of interest requirement for corporate reorganizations. These regulations affect corporations and their shareholders. The text of the temporary regulations also serves as the text of the proposed regulations set forth in the notice of proposed rulemaking on this subject in the Proposed Rules section in this issue of the Federal Register.