26 CFR · Internal Revenue
§ 1.7701(l)-0 — Table of contents.
26 CFR § 1.7701(l)-0
This text of 26 C.F.R. § 1.7701(l)-0 (Table of contents.) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 C.F.R. § 1.7701(l)-0 (2026).
Text
§ 1.7701(l)-0 Table of contents. This section lists captions that appear in §§ 1.7701(l)-1 and 1.7701(l)-3: § 1.7701(l)-1 Conduit financing arrangements. § 1.7701(l)-3 Recharacterizing financing arrangements involving fast-pay stock.
(a)Purpose and scope.
(b)Definitions.
(1)Fast-pay arrangement.
(2)Fast-pay stock.
(i)Defined.
(ii)Determination.
(3)Benefited stock.
(c)Recharacterization of certain fast-pay arrangements.
(1)Scope.
(2)Recharacterization.
(i)Relationship between benefited shareholders and fast-pay shareholders.
(ii)Relationship between benefited shareholders and corporation.
(iii)Relationship between fast-pay shareholders and corporation.
(3)Other rules.
(i)Character of the financing instruments.
(ii)Multiple types of benefited stock.
(iii)T
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Related
§ 1.7701
26 C.F.R. § 1.7701
Nearby Sections
11
§ 1.7520-2
Valuation of charitable interests.§ 1.7520-4
Transitional rules.§ 1.7701(l)-0
Table of contents.§ 1.7701(l)-1
Conduit financing arrangements.§ 1.7701(l)-4
Rules regarding inversion transactions.§ 1.7702-0
Table of contents.Cite This Page — Counsel Stack
Bluebook (online)
26 C.F.R. § 1.7701(l)-0, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/1/1.7701(l)-0.