# Recharacterizing Financing Arrangements Involving Fast-Pay Stock
> **IRS** · Final regulations. · Published 2000-01-10 · Effective 1997-02-27 · 65 FR 1310
## Document
- **Document number:** 00-114
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 65 FR 1310
- **CFR reference:** 26 CFR 1
- **Publication date:** 2000-01-10
- **Effective date:** 1997-02-27
- **Treasury docket:** TD 8853
## Abstract

This document contains final regulations that recharacterize, for tax purposes, financing arrangements involving fast-pay stock. The regulations are necessary to prevent taxpayers from using fast-pay stock to achieve inappropriate tax avoidance. The regulations affect corporations that issue fast-pay stock, holders of fast-pay stock, and other shareholders that may claim tax benefits purported to result from arrangements involving fast-pay stock.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2000/01/10/00-114/recharacterizing-financing-arrangements-involving-fast-pay-stock)
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