2019-06159. Corporate Reorganizations; Guidance on the Measurement of Continuity of Interest  

Document Information

Published:
04/01/2019
Department:
Treasury Department
Agency:
Internal Revenue Service
EntryType:
Proposed Rule
Action:
Withdrawal of notice of proposed rulemaking.
Document Number:
2019-06159
Dates:
As of April 1, 2019, the proposed amendment to Sec. 1.368-1 in the notice of proposed rulemaking (REG-124627-11) that was published in the Federal Register (76 FR 78591) on December 19, 2011, is withdrawn.
Pages:
12169-12170 (2 pages)
Docket Numbers:
REG-124627-11
RIN:
1545-BK43: Corporate Reorganizations; Guidance on the Measurement of Continuity of Interest
RINLinks:
https://www.federalregister.gov/regulations/1545-BK43/corporate-reorganizations-guidance-on-the-measurement-of-continuity-of-interest
SectionNoes:
Topics:
Income taxes, Reporting and recordkeeping requirements
PDF File:
2019-06159.pdf
CFR: (1)
26 CFR 1