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TREAS/IRS | RIN: 1545-BH77 | Publication ID: Fall 2008 |
Title: ●Conduit Financing Arrangements | |
Abstract: This project will provide regulations under section 1.881-3 to apply to persons engaging in multiple-party financing arrangements and necessary in order to determine which of those arrangements should be recharacterized under Code section 7701(l). | |
Agency: Department of the Treasury(TREAS) | Priority: Substantive, Nonsignificant |
RIN Status: First time published in the Unified Agenda | Agenda Stage of Rulemaking: Long-Term Actions |
Major: Undetermined | Unfunded Mandates: No |
CFR Citation: 26 CFR 1 | |
Legal Authority: 26 USC 7805 26 USC 7701(l) |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-113462-08 Drafting Attorney: Paul J. Carlino (202) 622-3840 Reviewing Attorney: Phyllis Marcus (202) 622-3840 CC:INTL | |
Regulatory Flexibility Analysis Required: No | Government Levels Affected: None |
Federalism: No | |
Included in the Regulatory Plan: No | |
RIN Data Printed in the FR: No | |
Agency Contact: Paul J. Carlino Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 622-3840 Email: paul.j.carlino@irscounsel.treas.gov |