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TREAS/IRS RIN: 1545-BK43 Publication ID: Fall 2016 
Title: Corporate Reorganizations; Guidance on the Measurement of Continuity of Interest 
Abstract:

Proposed regulations concerning the continuity-of-interest requirement for corporate reorganizations clarify the manner in which the continuity-of-interest requirement is measured in particular circumstances.

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Long-Term Actions 
Major: No  Unfunded Mandates: Undetermined 
CFR Citation: 26 CFR 1.368-1   
Legal Authority: 26 U.S.C. 368    26 U.S.C. 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/19/2011  76 FR 78591   
NPRM Comment Period End  03/19/2012 
Final Action  12/00/2017 
Additional Information: REG-124627-11 Drafting attorney: Richard C. Starke (202) 622-3497 Reviewing attorney: Filiz A. Serbes (202) 622-7790 CC: CORP
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
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