United States Government Publishing Office
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FR
Regulatory Information
2011_register
executive
2011-12-17
article
Corporate Reorganizations; Guidance on the Measurement of Continuity of Interest
Rules and Regulations
D09002ee1bdcc5a2c
D09002ee1bdcc5aab
United States
Department of the Treasury
originator
org
United States Government Agency or Subagency
United States
Internal Revenue Service
originator
org
United States Government Agency or Subagency
This document contains final regulations that provide guidance regarding the continuity of interest requirement for corporate reorganizations. The guidance is necessary to establish the date upon which continuity of interest is measured. These regulations affect corporations and their shareholders.
76 FR 78540
https://www.govinfo.gov/app/details/FR-2011-12-19/2011-32078
2011-32078
fr19de11-10
RIN 1545-BG15
4830-01-P
TD 9565
https://www.govinfo.gov/app/details/FR-2011-12-19/2011-32078
https://www.govinfo.gov/content/pkg/FR-2011-12-19/html/2011-32078.htm
https://www.govinfo.gov/content/pkg/FR-2011-12-19/pdf/2011-32078.pdf
Income Taxes
Reporting and Record Keeping Requirements
6 p.
78540
78545
76 FR 78540
Code of Federal Regulations
Title 26 Part 1
26 CFR Part 1
Regulation Identification Number 1545-BG15
RIN 1545-BG15
Corporate Reorganizations; Guidance on the Measurement of Continuity of Interest; Federal Register Vol. 76, Issue
RULE
2011-32078
DEPARTMENT OF THE TREASURY
Internal Revenue Service
2011-12-19
TD 9565
4830-01-P
2011-32078
Final regulations and removal of temporary regulations.
This document contains final regulations that provide guidance regarding the continuity of interest requirement for corporate reorganizations. The guidance is necessary to establish the date upon which continuity of interest is measured. These regulations affect corporations and their shareholders.
Effective Date: These regulations are effective on December 19, 2011.
Richard Starke at (202) 622-7790 (not a toll-free number).
Income Taxes
Reporting and Record Keeping Requirements
Corporate Reorganizations:
Guidance on Measurement of Continuity of Interest
,
Federal Register
Vol. 76, no. 243
Office of the Federal Register, National Archives and Records Administration
2011-12-19
continuing
daily
deposited
born digital
349 p.
Table of Contents:
AE 2.7:
GS 4.107:
AE 2.106:
KF70.A2
https://www.govinfo.gov/app/details/FR-2011-12-19
P0b002ee181274f67
0097-6326
0042-1219
0364-1406
769-004-00000-9
000582072
f:fr19de11
https://www.govinfo.gov/app/details/FR-2011-12-19
https://www.govinfo.gov/content/pkg/FR-2011-12-19/pdf/FR-2011-12-19.pdf
https://www.govinfo.gov/content/pkg/FR-2011-12-19/xml/FR-2011-12-19.xml
fdlp
78465
78803
DGPO
2011-12-17
2023-04-30
FR-2011-12-19
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eng
FR
FR-2011-12-19
76
243