View Rule

View EO 12866 Meetings Printer-Friendly Version     Download RIN Data in XML
TREAS/IRS RIN: 1545-BG15 Publication ID: Fall 2010 
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   
Legal Authority: 26 USC 7805    26 USC 368-1   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  03/20/2007  72 FR 13058   
NPRM Comment Period End  06/18/2007    
Final Action  12/00/2010    
Additional Information: REG-146247-06 Drafting attorney: Richard C. Starke (202) 622-3497 Reviewing attorney: Treasury attorney: Donald Bakke (202) 622-0865 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