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Finanzen & Märkte · 1.4.20191 Min. Lesezeit
Corporate Reorganizations; Guidance on the Measurement of Continuity of Interest
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Zusammenfassung
This document withdraws a notice of proposed rulemaking that would have provided guidance on how to determine whether certain transactions satisfy the continuity of interest (COI) requirement under Sec. 1.368-1(e), applicable to certain corporate reorganizations described in section 368 of the Internal Revenue Code of 1986 (Code). The proposed regulations being withdrawn would have affected corporations and their shareholders.
Originalsprache der Quelle: Federal Register — Department of the TreasuryOriginalquelle öffnen →