federal_register: 96-32120

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document_number title type abstract publication_date pub_year pub_month html_url pdf_url agency_names agency_ids excerpts
96-32120 Continuity of Interest Proposed Rule This document contains proposed regulations providing that the continuity of shareholder interest requirement for corporate reorganizations is satisfied if the acquiring corporation furnishes consideration which represents a proprietary interest in the affairs of the acquiring corporation and such consideration represents a substantial part of the value of the stock or properties transferred. Dispositions of stock of the acquiring corporation by a former target shareholder generally are not taken into account in determining whether continuity of shareholder interest has been satisfied. This document also provides notice of a public hearing on these proposed regulations. 1996-12-23 1996 12 https://www.federalregister.gov/documents/1996/12/23/96-32120/continuity-of-interest https://www.govinfo.gov/content/pkg/FR-1996-12-23/pdf/96-32120.pdf Treasury Department 497 This document contains proposed regulations providing that the continuity of shareholder interest requirement for corporate reorganizations is satisfied if the acquiring corporation furnishes consideration which represents a proprietary interest in the...

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