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TREAS/IRS RIN: 1545-BO15 Publication ID: Spring 2019 
Title: Conduit Financing Arrangements Using Hybrid Instruments  

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
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