{"abstract":"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.","action":"Final regulations.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/1995/08/11/95-19446.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26},{"chapter":null,"citation_url":null,"part":602,"title":26}],"citation":"60 FR 40997","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"The regulations are effective September 11, 1995.","disposition_notes":null,"docket_ids":["TD 8611"],"dockets":[],"document_number":"95-19446","effective_on":"1995-09-11","end_page":41016,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":null,"html_url":"https://www.federalregister.gov/documents/1995/08/11/95-19446/conduit-arrangements-regulations","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/95-19446?publication_date=1995-08-11","mods_url":"https://www.govinfo.gov/metadata/granule/FR-1995-08-11/95-19446/mods.xml","not_received_for_publication":null,"page_length":20,"page_views":{"count":220,"last_updated":"2026-09-22 16:15:06 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-1995-08-11/pdf/95-19446.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":null,"publication_date":"1995-08-11","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/1995/08/11/95-19446.txt","regulation_id_number_info":{"1545-AS40":null},"regulation_id_numbers":["1545-AS40"],"regulations_dot_gov_info":{"checked_regulationsdotgov_at":"2011-09-21T07:17:05Z"},"regulations_dot_gov_url":null,"significant":null,"signing_date":null,"start_page":40997,"subtype":null,"title":"Conduit Arrangements Regulations","toc_doc":null,"toc_subject":null,"topics":[],"type":"Rule","volume":60}