View Rule
View EO 12866 Meetings | Printer-Friendly Version Download RIN Data in XML |
TREAS/IRS | RIN: 1545-BO15 | Publication ID: Spring 2019 |
Title: Conduit Financing Arrangements Using Hybrid Instruments | |
Abstract:
Proposed regulations relating to conduit financing arrangements issued under the authority granted by section 7701(l) of the Internal Revenue Code. The proposed regulations apply to multiple-party financing arrangements that are effected through the use of certain hybrid instruments and are necessary to determine which of those arrangements should be recharacterized as a conduit financing arrangement. |
|
Agency: Department of the Treasury(TREAS) | Priority: Substantive, Nonsignificant |
RIN Status: Previously published in the Unified Agenda | Agenda Stage of Rulemaking: Proposed Rule Stage |
Major: No | Unfunded Mandates: No |
EO 13771 Designation: Other | |
CFR Citation: Not Yet Determined (To search for a specific CFR, visit the Code of Federal Regulations.) | |
Legal Authority: 26 U.S.C. 7701(l) 26 U.S.C. 7805 |
Legal Deadline:
None |
||||||
Timetable:
|
Additional Information: REG-132543-17 Drafting attorney: Richard F. Owens (202) 317-6933 Reviewing attorney: Elizabeth U. Karzon (202) 317-6933 Treasury attorney: Douglas Poms (202) 622-1754 CC:INTL | |
Regulatory Flexibility Analysis Required: No | Government Levels Affected: None |
Small Entities Affected: No | Federalism: No |
Included in the Regulatory Plan: No | |
RIN Data Printed in the FR: No | |
Agency Contact: Ryan M. Connery Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 317-4972 Email: ryan.m.connery@irscounsel.treas.gov |