26 CFR 1.7701(l)-1

§ 1.7701(l)-1 Conduit financing arrangements.

United States · 26 CFR — Internal Revenue · Status: effective

Cite this

Citation: 26 CFR 1.7701(l)-1, § 1.7701(l)-1 Conduit financing arrangements, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/112332
Permanent ID: ys:prov:112332@1
SHA-256: fd3f911d9bbdfe5f12427faed63105659908e2fcbd848d42561bd0e38d131926

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Full text

Section 7701(l) authorizes the issuance of regulations that recharacterize any multiple-party financing transaction as a transaction directly among any two or more of such parties where the Secretary determines that such recharacterization is appropriate to prevent avoidance of any tax imposed by title 26 of the United States Code.

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.