Internal Revenue Service October 25, 2007 – Federal Register Recent Federal Regulation Documents

Corporate Reorganizations; Transfers of Assets or Stock Following a Reorganization
Document Number: E7-20863
Type: Rule
Date: 2007-10-25
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains final regulations that provide guidance regarding the effect of certain transfers of assets or stock on the continuing qualification of transactions as reorganizations under section 368(a). This document also contains final regulations that provide guidance on the continuity of business enterprise requirement and the definitions of ``qualified group'' and ``party to a reorganization.'' These regulations affect corporations and their shareholders.
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