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TREAS/IRS | RIN: 1545-BK43 | Publication ID: Fall 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 The Treasury Department and the IRS have determined that the proposed regulations should be withdrawn. |
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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: No |
EO 13771 Designation: Other | |
CFR Citation: 26 CFR 1.368-1 | |
Legal Authority: 26 U.S.C. 368 26 U.S.C. 7805 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-124627-11 Drafter attorney: Jean R. Broderick (202) 317-6848 Reviewer attorney: Mark S. Jennings (202) 317-6847 Treasury attorney: Colin Campbell (202) 622-2297 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 |