federal_register: 2011-32078

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document_number title type abstract publication_date pub_year pub_month html_url pdf_url agency_names agency_ids excerpts regulation_id_numbers
2011-32078 Corporate Reorganizations; Guidance on the Measurement of Continuity of Interest Rule This document contains final regulations that provide guidance regarding the continuity of interest requirement for corporate reorganizations. The guidance is necessary to establish the date upon which continuity of interest is measured. These regulations affect corporations and their shareholders. 2011-12-19 2011 12 https://www.federalregister.gov/documents/2011/12/19/2011-32078/corporate-reorganizations-guidance-on-the-measurement-of-continuity-of-interest https://www.govinfo.gov/content/pkg/FR-2011-12-19/pdf/2011-32078.pdf Treasury Department; Internal Revenue Service 497,254 This document contains final regulations that provide guidance regarding the continuity of interest requirement for corporate reorganizations. The guidance is necessary to establish the date upon which continuity of interest is measured. These...  

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