SECTION 9. DRAFTING
Internal Revenue Bulletin 2018-6 · 2026-10-03 edition · updated 2026-10-04 · United States
INFORMATION
The principal author of this revenue procedure is Jean Broderick of the Office of Associate Chief Counsel (Corporate). For further information regarding this revenue procedure, contact Ms. Broderick at (202) 317-6848 (not a toll-free number).
Section 368. — Definitions relating to corporate reorganizations.
26 CFR 1.368–1(e)(2): Measuring continuity of interest. Can an average value of the issuing corporation stock be used to determine whether the continuity of Interest requirement is satisfied. See Rev. Proc. 2018–12, page 349.
Bulletin No. 2018–6 351 February 05, 2018
Get a plain-English answer with a citation back to this text.
Ask AI about this code