federal_register: 2012-8993

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document_number title type abstract publication_date pub_year pub_month html_url pdf_url agency_names agency_ids excerpts regulation_id_numbers
2012-8993 Conduit Financing Arrangements; Correction Rule This document contains a correction to final regulations (TD 9562) that were published in the Federal Register on Friday, December 9, 2011 (76 FR 76895) providing guidance on conduit financing arrangements. The final regulations apply to multiple-party financing arrangements that are effected through disregarded entities, and are necessary in order to determine which of those arrangements should be recharacterized as a conduit financing arrangement. 2012-04-16 2012 4 https://www.federalregister.gov/documents/2012/04/16/2012-8993/conduit-financing-arrangements-correction https://www.govinfo.gov/content/pkg/FR-2012-04-16/pdf/2012-8993.pdf Treasury Department; Internal Revenue Service 497,254 This document contains a correction to final regulations (TD 9562) that were published in the Federal Register on Friday, December 9, 2011 (76 FR 76895) providing guidance on conduit financing arrangements. The final regulations apply to multiple-party... 1545-BH77

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