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Corporate Reorganizations - Guidance on the Measurement of Continuity of Interest (US Internal Revenue Service Regulation) (IRS) (2018 Edition) The Law Library

Corporate Reorganizations - Guidance on the Measurement of Continuity of Interest (US Internal Revenue Service Regulation) (IRS) (2018 Edition) The Law Library presents the complete text of the Corporate Reorganizations - Guidance on the Measurement of Continuity of Interest (US Internal Revenue Service Regulation) (IRS) (2018 Edition). Updated as of May 29, 2018 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. This book contains: - The complete text of the Corporate Reorganizations - Guidance on the Measurement of Continuity of Interest (US Internal Revenue Service Regulation) (IRS) (2018 Edition) - A table of contents with the page number of each section