26 CFR · Internal Revenue
§ 1.7701(l)-1 — Conduit financing arrangements.
26 CFR § 1.7701(l)-1
This text of 26 C.F.R. § 1.7701(l)-1 (Conduit financing arrangements.) 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)-1 (2026).
Text
§ 1.7701(l)-1 Conduit financing arrangements.
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.
[T.D. 8611, 60 FR 41015, Aug. 11, 1995, as amended by T.D. 8735, 62 FR 53502, Oct. 14, 1997]
Free access — add to your briefcase to read the full text and ask questions with AI
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.§ 1.7702B-1
Consumer protection provisions.Cite This Page — Counsel Stack
Bluebook (online)
26 C.F.R. § 1.7701(l)-1, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/1/1.7701(l)-1.