federal_register: E8-29271

All Federal Register documents (rules, proposed rules, notices, presidential documents) from 1994 to present. Nearly 1M documents with full-text search.

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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
E8-29271 Creditor Continuity of Interest Rule This document contains final regulations providing guidance regarding when and to what extent creditors of a corporation will be treated as proprietors of the corporation in determining whether continuity of interest ("COI") is preserved in a potential reorganization. These final regulations are necessary to provide clarity to parties engaging in reorganizations of insolvent corporations, both inside and outside of bankruptcy. These final regulations affect corporations, their creditors, and their shareholders. 2008-12-12 2008 12 https://www.federalregister.gov/documents/2008/12/12/E8-29271/creditor-continuity-of-interest https://www.govinfo.gov/content/pkg/FR-2008-12-12/pdf/E8-29271.pdf Treasury Department; Internal Revenue Service 497,254 This document contains final regulations providing guidance regarding when and to what extent creditors of a corporation will be treated as proprietors of the corporation in determining whether continuity of interest ("COI") is preserved in a potential...  

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