Qualified Nonrecourse Financing Under Section 465(b)(6)
other · IRS · Rule · Published 1998-08-04 · 63 FR 41420
Document
Document number
98-20801
Federal Register citation
63 FR 41420
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
1998-08-04
Treasury docket
TD 8777
Abstract
This document contains final regulations on certain issues regarding qualified nonrecourse financing under section 465(b)(6). These final regulations affect individuals and C corporations for which the stock ownership requirement of section 542(a)(2) is satisfied. These regulations provide guidance on certain issues relating to section 465(b)(6).