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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:
Action Date FR Cite
NPRM  09/00/2019 
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:
Richard F. Owens
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-6933
Email: richard.f.owens@irscounsel.treas.gov