Finance & markets · 01/04/2019Updated: 10/17/2026 · 1 min read
IRS Withdraws Guidance on Corporate Reorganizations and Continuity of Interest
Summary
The Internal Revenue Service (IRS) has withdrawn proposed regulations that would have provided guidance on determining whether certain transactions satisfy the continuity of interest requirement under the Internal Revenue Code, affecting corporations and their shareholders.
Original source language: Federal Register — Department of the TreasuryOpen original release →