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TREAS/IRS RIN: 1545-BH77 Publication ID: Fall 2010 
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: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Long-Term Actions 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1   
Legal Authority: 26 USC 7805    26 USC 7701(l)   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/22/2008  73 FR 78252   
NPRM Comment Period End  03/23/2009    
Final Action  12/00/2011    
Additional Information: REG-113462-08 Drafting Attorney: Susan E. Massey (202) 622-3840 Reviewing Attorney: Elizabeth U. Karzon (202) 622-3840 Treasury Attorney: Jesse Eggert (202) 622-1540 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:
Susan E. Massey
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-6934
Fax:202 317-4982
Email: susan.e.massey@irscounsel.treas.gov