Finanse publiczne · 11.08.1995

Conduit Arrangements Regulations

This document contains final regulations relating to conduit financing arrangements issued under the authority granted by section 7701(l). The final regulations apply to persons engaging in multiple- party financing arrangements. The final regulations are necessary to determine whether such arrangements should be recharacterized under section 7701(l). EFFECTIVE DATE: The regulations are effective September 11, 1995.