other · IRS · Rule · Published 2012-04-16 · Effective 2012-04-16 · 77 FR 22480
Document
Document number
2012-8993
Federal Register citation
77 FR 22480
CFR reference
26 CFR 1
Type
Rule
Action
Correcting amendment.
Category
other
Sub-agency
IRS
Publication date
2012-04-16
Effective date
2012-04-16
Treasury docket
TD 9562
Abstract
This document contains a correction to final regulations (TD 9562) that were published in the Federal Register on Friday, December 9, 2011 (76 FR 76895) providing guidance on 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.