# Conduit Arrangements Regulations
> **IRS** · Final regulations. · Published 1995-08-11 · Effective 1995-09-11 · 60 FR 40997
## Document
- **Document number:** 95-19446
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 60 FR 40997
- **CFR reference:** 26 CFR 1
- **Publication date:** 1995-08-11
- **Effective date:** 1995-09-11
- **Treasury docket:** TD 8611
## Abstract

This document contains final regulations relating to conduit financing arrangements issued under the authority granted by section 7701(l). The final regulations apply to persons engaging in multiple- party financing arrangements. The final regulations are necessary to determine whether such arrangements should be recharacterized under section 7701(l). EFFECTIVE DATE: The regulations are effective September 11, 1995.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1995/08/11/95-19446/conduit-arrangements-regulations)
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