Internal Revenue Service April 1, 2019 – Federal Register Recent Federal Regulation Documents

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Corporate Reorganizations; Guidance on the Measurement of Continuity of Interest

Document Number: 2019-06159

Type: Proposed Rule

Date: 2019-04-01

Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury

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 The proposed regulations being withdrawn would have affected corporations and their shareholders.

https://regulations.justia.com/regulations/fedreg/2019/04/01/2019-06159.html