id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
cblr-2984	Blank, Joshua D.	Confronting Continuity: A Tradition of Fiction in Corporate Reorganizations	2006	80	.pdf	application/pdf	27579	1183	50	shareholders also will not be allowed to recognize a loss currently if they exchange Target stock or securities for Acquiror stock or securities pursuant to a plan of reorganization. For example, in 1998, the U.S. Treasury instituted a monumental change in the application of the continuity of interest doctrine when it issued rules providing that Target shareholders' sales of Target stock prior to a reorganization and sales of Acquiror stock after a reorganization, in each case to parties unrelated to the Acquiror, are disregarded for continuity of interest purposes.	cache/cblr-2984.pdf	txt/cblr-2984.txt