federal_register: 2019-06159

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2019-06159 Corporate Reorganizations; Guidance on the Measurement of Continuity of Interest Proposed Rule This document withdraws a notice of proposed rulemaking that would have provided guidance on how to determine whether certain transactions satisfy the continuity of interest (COI) requirement under Sec. 1.368-1(e), applicable to certain corporate reorganizations described in section 368 of the Internal Revenue Code of 1986 (Code). The proposed regulations being withdrawn would have affected corporations and their shareholders. 2019-04-01 2019 4 https://www.federalregister.gov/documents/2019/04/01/2019-06159/corporate-reorganizations-guidance-on-the-measurement-of-continuity-of-interest https://www.govinfo.gov/content/pkg/FR-2019-04-01/pdf/2019-06159.pdf Treasury Department; Internal Revenue Service 497,254 This document withdraws a notice of proposed rulemaking that would have provided guidance on how to determine whether certain transactions satisfy the continuity of interest (COI) requirement under Sec. 1.368-1(e), applicable to certain corporate...  

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