# Conduit Financing Arrangements
> **IRS** · Final regulation. · Published 2011-12-09 · Effective 2011-12-09 · 76 FR 76895
## Document
- **Document number:** 2011-31672
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 76 FR 76895
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2011/12/09/2011-31672/conduit-financing-arrangements)
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