# Recharacterizing Financing Arrangements Involving Fast-Pay Stock; Correction
> **IRS** · Correction to final regulations. · Published 2000-03-28 · Effective 2000-01-10 · 65 FR 16316
## Document
- **Document number:** 00-5235
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 65 FR 16316
- **CFR reference:** 26 CFR 1
- **Publication date:** 2000-03-28
- **Effective date:** 2000-01-10
- **Treasury docket:** TD 8853
## Abstract

This document contains corrections to final regulations which were published in the Federal Register on January 10, 2000 (65 FR 1310), that recharacterize, for tax purposes, financing arrangements involving fast-pay stock.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2000/03/28/00-5235/recharacterizing-financing-arrangements-involving-fast-pay-stock-correction)
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