OMB.report

Federal forms, ICRs, and supporting documents

OMB control number

Conduit Arrangements Regulations

OMB 1545-1440 · TREAS/IRS.

OMB 1545-1440

Pursuant to the authority of IRC section 7701(l), §1.881-3 of the regulations provides rules that permit the district director to recharacterize, for purposes of IRC section 881, a financing arrangement among three or more persons as a financing arrangement that does not involve one or more of those persons because that person is a conduit entity.

The latest form for Conduit Arrangements Regulations expires 2029-01-31 and is listed under ICR 202505-1545-021.

Latest Forms, Documents, and Supporting Material

Latest forms, documents, and information collections
DocumentType
2025 Supporting Statement (1545-1440).docxSupporting Statement A
2025 Supporting Statement (1545-1440).docxSupporting Statement A
TD 8611 - Conduit Arrangements Regulations - Final (INTL-64-93) Information collection

All Historical Document Collections

Historical document collections
ReferenceFilingReceivedConcludedAction
202505-1545-021 Extension without change of a currently approved collection 2025-09-26
202205-1545-005 Extension without change of a currently approved collection 2022-07-29 Approved without change
201905-1545-007 Extension without change of a currently approved collection 2019-06-25 Approved without change
201602-1545-025 Extension without change of a currently approved collection 2016-03-31 Approved without change
201301-1545-032 Extension without change of a currently approved collection 2013-02-25 Approved without change
200908-1545-049 Extension without change of a currently approved collection 2009-12-11 Approved without change
200610-1545-039 Extension without change of a currently approved collection 2006-11-09 Approved without change
200311-1545-028 Extension without change of a currently approved collection 2003-11-19 Approved without change
200011-1545-006 Extension without change of a currently approved collection 2000-11-15 Approved without change
199710-1545-011 Extension without change of a currently approved collection 1997-10-17 Approved without change
199507-1545-024 No material or nonsubstantive change to a currently approved collection 1995-07-13 Approved with change
199410-1545-001 Revision of a currently approved collection 1994-10-03 Approved without change
199406-1545-006 New collection (Request for a new OMB Control Number) 1994-06-29 Approved without change