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TREAS/IRS | RIN: 1545-BG15 | Publication ID: Spring 2009 |
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 |
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Timetable:
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Additional Information: REG-146247-06 Drafting attorney: Richard C. Starke (202) 622-3497 Reviewing attorney: Virginia S. 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 |