# Qualified Nonrecourse Financing Under Section 465(b)(6)
> **IRS** · Final regulations. · Published 1998-08-04 · 63 FR 41420
## Document
- **Document number:** 98-20801
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 63 FR 41420
- **CFR reference:** 26 CFR 1
- **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).

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1998/08/04/98-20801/qualified-nonrecourse-financing-under-section-465b6)
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