Corporate Reorganizations; Transfers of Assets or Stock Following a Reorganization

Короткий зміст

This document contains final regulations that provide guidance regarding the effect of certain transfers of assets or stock on the continuing qualification of transactions as reorganizations under section 368(a). This document also contains final regulations that provide guidance on the continuity of business enterprise requirement and the definitions of "qualified group" and "party to a reorganization." These regulations affect corporations and their shareholders.