# Corporate Reorganizations; Guidance on the Measurement of Continuity of Interest
> **IRS** · Final and temporary regulations. · Published 2007-03-20 · Effective 2007-03-20 · 72 FR 12974
## Document
- **Document number:** E7-5128
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 72 FR 12974
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2007/03/20/E7-5128/corporate-reorganizations-guidance-on-the-measurement-of-continuity-of-interest)
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