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TREAS/IRS RIN: 1545-BG15 Publication ID: Fall 2008 
Title: Corporate Reorganizations: Guidance on the Measurement of Continuity of Interest 
Abstract: The regulations will provide guidance regarding when continuity of interest is measured in certain transactions. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1.368-1   
Legal Authority: 26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  03/20/2007  72 FR 13058   
NPRM Comment Period End  06/18/2007    
Final Action  12/00/2008    
Additional Information: REG-146247-06 Drafting attorney: Richard C. Starke (202) 622-3497 Reviewing attorney: Virginia Voorhees (202) 622-3003 Treasury attorney: Marc Countryman (202) 622-9858 CC: CORP
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Related RINs: Related to 1545-BG14 
Agency Contact:
Richard C. Starke
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5430,
Washington, DC 20224
Phone:202 622-7790
Fax:202 622-7492
Email: richard.c.starke@irscounsel.treas.gov