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Financiën en markten · 1-4-20191 min lezen
Corporate Reorganizations; Guidance on the Measurement of Continuity of Interest
Lokale automatische vertaling · Oorspronkelijke brontaal
Samenvatting
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 The proposed regulations being withdrawn would have affected corporations and their shareholders.
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