other · IRS · Rule · Published 2011-12-09 · Effective 2011-12-09 · 76 FR 76895
Document
Document number
2011-31672
Federal Register citation
76 FR 76895
CFR reference
26 CFR 1
Type
Rule
Action
Final regulation.
Category
other
Sub-agency
IRS
Publication date
2011-12-09
Effective date
2011-12-09
Treasury docket
TD 9562
Abstract
This document contains final regulations relating to conduit financing arrangements. The final regulations apply to multiple-party financing arrangements that are effected through disregarded entities, and are necessary in order to determine which of those arrangements should be recharacterized as a conduit financing arrangement.