Treasury Finalizes Conduit Financing Regulations Under Section 881

By Jonathan Prokup On December 9th, the IRS issued final regulations under Code section 881 that treat a disregarded entity as a person to determine whether a “financing arrangement” exists for purposes of applying the conduit financing regulations.  The finalized regulations may deny tax benefits otherwise available from U.S. tax treaties when a multi-party financing … Continue reading Treasury Finalizes Conduit Financing Regulations Under Section 881