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TREAS/IRS RIN: 1545-BK43 Publication ID: Spring 2018 
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.  The Treasury Department and the IRS have determined that the proposed regulations should be withdrawn.

 
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 
EO 14192 Designation: Other 
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  12/00/2018 
Additional Information: REG-124627-11 Drafter attorney: Jean R. Broderick (202) 317-6848 Reviewer attorney: Mark S. Jennings (202) 317-6847 Treasury attorney: NA 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:
Jean R. Broderick
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5431,
Washington, DC 20224
Phone:202 317-6848
Email: jean.r.broderick@irscounsel.treas.gov